John O'Donnell, Director of Indirect Tax Investigations at Chiltern (now part of BDO Stoy Hayward LLP), updates us on the recent European Court of Justice decision in Teleos
John Manning and Emma Ormond, from the PricewaterhouseCoopers LLP environmental tax and regulation network, consider the green elements of the Chancellor's Pre-Budget Report 2007
James Bullock, McGrigors LLP, reviews a consultation document relating to the future of tax appeals against decisions made by HMRC
The Tax Journal brings you Ernst & Young's immediate reaction to the Pre-Budget Report of 9 October 2007
Following the summer recess the tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation and history and their analysis of the implications of the case
Paul Aplin, tax partner with A C Mole & Sons and Chairman of the ICAEW Tax Faculty, sets out the major issues facing him during his Chairmanship
John Manning and Nick McChesney, PricewaterhouseCoopers LLP, consider the potential VAT implications for UK business of trading in emission allowance instruments
Chris Reece, of Ernst & Young, reports from the Institute of Indirect Taxation's 2007 Conference
Jason Collins and Sam Davies, McGrigors LLP, summarise the current position of claims for compound interest being pursued by car dealerships in relation to VAT
In the second of two articles, Paul Harrison and Richard Iferenta, partners in KMPG LLP (UK), discuss the effect of the new penalty regime, introduced by the Finance Act 2007, on businesses