Jim Burberry, Indirect Taxes partner, PricewaterhouseCoopers, examines how the independent Scottish legal system, education system and different business practices have influenced the development of VAT
Victoria Linford, an associate in the tax unit at McGrigors, examines how UK-wide tax laws apply to Scottish property transactions
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
Francis Fitzpatrick, 11 New Square, discusses non-domiciliaries, shield companies and the pre-owned assets rules
John Jeffrey-Cook, Clerk Emeritus of the Worshipful Company of Tax Advisers, reviews highlights of the past 200 years
John Hayward, Pension Consultant, looks at the amendments in the Finance Act 2005 to the simplified pensions regime starting next year
Renewing a lease is one of the commonest land transactions, but is far from straightforward. Christopher Cox, tax partner at Beachcroft Wansbroughs Solicitors, takes a look
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at the tax implication of the 2005 election party manifestos
Peter Beckett, Director, and Steve Kirby, Tax Adviser, in Ernst & Young's Real Estate Advisory Group, consider the road ahead for the introduction of a UK REIT
Patrick Cannon, Barrister, 24 Old Buildings, offers initial comments on some of the SDLT changes in the Finance Bill