Adrian Shipwright, Moore and Blatch, and Rupert Baldry, Pump Court Tax Chambers, consider what is necessary for the creation of a valid express private trust
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, describes the first day of debate on the Finance Bill
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
Victoria Linford, an associate in the tax unit at McGrigors, examines how UK-wide tax laws apply to Scottish property transactions
James Hollis reviews the STEP Symposium on Trusts and International Tax Treaties, held on 6–7 April 2005