Paul Harrison, Partner, KPMG Tax Management Services, raises concerns about the consultation document on HMRC powers and the future of tax enforcement
James Hollis reviews the STEP Symposium on Trusts and International Tax Treaties, held on 6–7 April 2005
Mark Whitehouse, McGrigors, looks at some of the differences between income tax and National Insurance, both in terms of the scope of the charges and the procedures that apply to each
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
On 5 June 1805 William Pitt the Younger created the Special Commissioners. 200 years later Stephen Oliver QC, Presiding Special Commissioner, introduces this special issue on where we are now
Barry Williams, Head of Appeals Unit London, for HM Revenue & Customs, brings us a user's perspective on the Special Commissioners
Malcolm Gammie QC, discusses the future of the Tribunals
Continuing our series of basic informative articles, Dr Nuala Brice, Special Commissioner, describes what the Special Commissioners do and how they do it