In the light of the recent Marks & Spencer case, John Cullinane, Tax Partner at Deloitte, offers an alternative way forward
David Blumenthal, Partner, Dewey Ballantine, reports on the LexisNexis Corporate International Tax Planning conference held in February 2005
John Hayward, Pension Consultant, looks at the amendments in the Finance Act 2005 to the simplified pensions regime starting next year
Anneli Collins and Alison Christian, International & Finance Tax, KPMG, look at the real commercial problems arising from one aspect of the Financial Arrangements anti-avoidance provisions in the Budget
Andrew Constantine, Head of UK Tax Compliance, Lloyds TSB Group, gives us his personal view on the banking sector's relationship with the Inland Revenue
Peadar McCabe, Senior Tax Manager at Abbey and Bankers Taxation Circle (BTC) President, introduces this special BTC 50th Anniversary issue and gives a personal insight into the BTC
Peter Mason, VAT Consultant at the London law firm of CMS Cameron McKenna, discusses the interaction between economic theories from the US and recent tax decisions and practice
Sara Luder of Slaughter and May looks at the future of structured finance in the current legislative climate
Kevin McCormick, Technical Manager with the Tax Faculty of the ICAEW, tries to forecast the outcome of the European Commission's review of financial services
Heather Self believes that we are at a critical point in the relationship between Government, tax advisers and taxpayers