Frank Nash highlights HMRC’s ‘seven deadly weapons’
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Gary Campbell provides a brief overview of the AG opinion in Skandia America Corporation USA, on the treatment of transactions in a VAT group with overseas members
BKL Tax reports on the case of Gardiner, involving tax avoidance and negligence
The tax system in recent years has become more complicated, less efficient and less transparent. We should have a tax system which looks ‘like someone designed it on purpose’, writes Paul Johnson
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Simon McKie says J Woolf was the ‘result of another morally shocking decision to litigate by HMRC’.
Jonathan Levy comments on EU proposals to reduce cross-border red tape
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Helen Thompson and Daniel Lyons outline ways that VAT-registered businesses can mitigate the risk of unwittingly participating in MTIC fraud