John Watson of Ashurst offers some suggestions for suitable structures for REITs
Janette Cattell and Katharine West, Withers LLP, comment on the Pre-Owned Asset Guidance issued by the Revenue
John Endacott, Tax Partner, Winter Rule, asks if the self-employed have been ejected from the contributory National Insurance system
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
Neil MacLeod, Director, Deloitte Aberdeen and Roman Webber, Director, Deloitte London examine the taxation aspects of decommissioning, a key issue for both the oil industry and HMRC
James Hollis reviews the STEP Symposium on Trusts and International Tax Treaties, held on 6–7 April 2005
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