John Arnold, Director of European VAT Services at Ernst & Young, questions HMRC's plans for compulsory VAT e-filing and payment from 2010 in view of the extra costs for smaller businesses
The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over the coming weeks, together with the relevant legislation and history and the team's analysis of the implications of each case
Martin Scammell looks at an unfortunate side-effect of the banking crisis
Chris Reece, brings us more VAT Tribunal summaries. This week he covers 20938–20960. These are up to date to 4 March 2009
Patrick Cannon looks at the application of Ramsay in SDLT and the use of reliefs for alternative finance structures