Richard Clarke, Director, PricewaterhouseCoopers, unravels some of the departmental changes brought about by the formation of HM Revenue & Customs (HMRC)
David Heaton, Baker Tilly, Leeds, looks at the National Insurance Contributions Bill 2005, which tinkers with the tax and NICs system yet again
Karen Hughes, corporate tax partner, Lovells, discusses the practical implications of the new loan relationships and derivative contracts 'degrouping' charges
With tax credits coming under attack from all sides, Robin Williamson and John Andrews of the Low Incomes Tax Reform Group ask whether the beleaguered system still has a future?
Doug Tweddle, Director, Local Compliance, explains HMRC's compliance strategy and how it will be developed in the future
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK provides an update on tax matters as they effect charities
John Cullinane, Tax Partner, Deloitte, gives us his thoughts on the 'flat tax'
Chris Reece, Ernst & Young, reports on the “Question Time” tax debate on 13th September. This article is the writer's opinion and not necessarily the view of Ernst & Young.
Steve Edge and Sara Luder of Slaughter and May consider some of the tax issues that arise when a listed company wants to return surplus funds to its shareholders
David Blumenthal, Tax Partner, Dewey Ballantine, compares the US and UK approaches to tax avoidance