Peter Kempster, Nabarro Nathanson, and Deputy President of the Chartered Institute of Taxation, our Guest Editor for this special issue, examines partnerships as business vehicles and introduces the issue
Jane Moore of the Low Incomes Tax Reform Group considers the recent White Paper on tribunals reform
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)
Chris Morgan, Head of KPMG's EU Tax Group, and Jonathan Bridges, Tax Manager in KPMG's EU Tax Group, outline the mechanics of much talked about, rarely explained, EU tax return claims
With the disclosure rules in place from 1 August, Chris Tailby, on behalf of Customs, highlights the need for realistic evaluation of the 'main purpose' test
John Hayward, Pension Consultant, gives his views on the current debate on tax avoidance
Robin Williamson reports on the ICAEW Tax Faculty Annual Residential Conference 2004, held on 24–26 June
Kevin Griffin and Georgina West of the Ernst & Young Stamp Taxes team follow up on their earlier article by reviewing the final version of the legislation designed to bring partnerships into the SDLT fold
Eric Williams, tax partner and Gary Ashford, senior tax manager at Grant Thornton UK LLP take a closer look at a recent development in relation to employer compliance reviews
Philip Martin, Taxation Adviser at Dorsey & Whitney, offers yet another personal view on the tax morality debate