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
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