David Heaton, of Baker Tilly in Leeds, introduces this special issue on National Insurance contributions
Jim Yuill, senior NIC consultant with Chiltern PLC, looks at how employers can reduce the chances of the Revenue asking questions about their year-end NIC returns
Conrad Young, head of corporate tax compliance and reporting at Deloitte, discusses how a business can achieve advantages by making better use of the data captured in the course of tax compliance
Graham Airs, Slaughter and May, discusses the provisions of the directive amending the 'Mergers Directive' which will apply to European companies from January 2006 and otherwise from January 2007
Mark Baldwin, Tax Partner, Macfarlanes, discusses the recent announcement from the Inland Revenue which will have a significant impact on private equity debt
Gregg D Lemein, Stewart R Lipeles, John D McDonald and Jefferson VanderWolk, Partners, Baker & McKenzie, write on the new US legislation on tax-advantaged repatriation of foreign earnings
Jonathan Levy, Partner, Levy Watters, takes us through the problems of dealing with clients within the new disclosure regime
David Blumenthal, Partner, Dewey Ballantine, reports on Tolley's Tax Planning for Company Reorganisations conference, held in November 2004
Robert Kent, tax partner, and Peter Cosmetatos, senior associate, of Freshfields Bruckhaus Deringer, discuss the use of offshore unit trusts as vehicles for holding UK real estate
John Hayward, expresses his strong personal feelings about what the Chancellor should include in the Budget