Chris Sanger, of Ernst & Young, continues his regular series of articles on tax policy. This week he considers the impending VAT rate rise and asks whether the government will go further
Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds
Eloise Walker, of the Tax Department of Pinsent Masons LLP, takes a look at some common pitfalls in the provisions governing group payment arrangements for private company acquisitions
Eugene Tuz, the first Technical Editor of The Tax Journal and now a Consultant to Dominion (www.expertsinwealth.com), tells us what is exercising his mind all these years later
Stephen Herring, Tax Partner, BDO LLP provides a personal retrospective and sets the past 20 years in context with the future