Peter Coombs, University of Kent, outlines changes to the basic features of partial recovery of input tax
Ian Young, Technical Manager, ICAEW Tax Faculty, reports on the recent Hardman Lecture delivered by Loughlin Hickey of KPMG on 17 November
David Green QC, Director of the Revenue and Customs Prosecutions Office, explains the role of this new government department
Richard Clarke, Director, PricewaterhouseCoopers, unravels some of the departmental changes brought about by the formation of HM Revenue & Customs (HMRC)
Irit Herzenshtein, VAT partner at PKF (UK) LLP, comments on the Church of England Children's Society VAT case, which has brought some good news for the charity sector
Robin Mathew QC, New Square Chambers, considers who should open a tax appeal hearing if the Crown alleges dishonesty by the taxpayer
David Heaton, Baker Tilly, Leeds, looks at the National Insurance Contributions Bill 2005, which tinkers with the tax and NICs system yet again
Karen Hughes, corporate tax partner, Lovells, discusses the practical implications of the new loan relationships and derivative contracts 'degrouping' charges
Steve Heminsley, Director, Organisational Development, describes the new departmental structure in HMRC
Linda Allen, Head of Anti-Avoidance Group Intelligence, outlines how it is setting HMRC's anti-avoidance strategy