Robin Mathew QC, New Square Chambers, considers who should open a tax appeal hearing if the Crown alleges dishonesty by the taxpayer
David Heaton, Baker Tilly, Leeds, looks at the National Insurance Contributions Bill 2005, which tinkers with the tax and NICs system yet again
Rosamund Barr, Editor, Writer and VAT Consultant, New York, continues her series of personal letters from America
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?
Steve Heminsley, Director, Organisational Development, describes the new departmental structure in HMRC
Doug Tweddle, Director, Local Compliance, explains HMRC's compliance strategy and how it will be developed in the future
Daniel Anghel and Tania Pavlova, Senior Managers, PricewaterhouseCoopers, summarise recent VAT developments in Romania and Bulgaria
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'