Peter Coombs, University of Kent, outlines changes to the basic features of partial recovery of input tax
Andrew Flint takes a sideways look at the month's tax news
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, considers some of the changes in charity tax legislation that have taken place over the last two months
John Hiddleston, Tax Director at Vantis Tax Ltd, explains the workings of some of the research and development-based successors to film partnerships
Richard Clarke, Director, PricewaterhouseCoopers, unravels some of the departmental changes brought about by the formation of HM Revenue & Customs (HMRC)
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?