Jon Meeten, Director, and Gary Deans, Partner, of KPMG consider recent tax developments with regard to researchers who acquire shares in university spin-out companies
Mark Whitehouse, McGrigors, looks at some of the differences between income tax and National Insurance, both in terms of the scope of the charges and the procedures that apply to each
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, looks at how the tax and tax credit systems treat families and family structures, and considers how it reflects changing social values
Alan Thomson, Senior Charities Tax Manager at Chantrey Vellacott DFK, provides an update on some of the taxation issues that have impacted charities over the last couple of months
Francis Fitzpatrick, 11 New Square, discusses non-domiciliaries, shield companies and the pre-owned assets rules
Simon Whitehead, partner, Dorsey & Whitney, discusses the pending European cases involving the tax treatment of transactions with companies with their seat outside the EU
William Massey QC analyses this new role in the light of Application to vary Undertakings of Owners A and B (SpC 439 of 27 October 2004), in which he acted as leading counsel for A and B
John Jeffrey-Cook, Clerk Emeritus of the Worshipful Company of Tax Advisers, reviews highlights of the past 200 years
John Walters QC, a Deputy Special Commissioner, describes the Special Commissioners' part in some leading tax cases
Continuing our series of basic informative articles, Dr Nuala Brice, Special Commissioner, describes what the Special Commissioners do and how they do it