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
In the first of two articles, Karen Witton, Director, and Stephen Whitehead, Senior Manager, of KPMG LLP (UK), discuss the effect of thWhitehead, the new penalty regime, introduced by the Finance Act 2007, on businesses
Continuing our series of basic informative articles, Caroline Austin, Tax Partner, and Sue Harrison, Tax Manager, KPMG LLP, look at some of the main tax issues when UK-resident companies merge business interests
Steve Camm, head of PricewaterhouseCoopers LLP tax investigations, takes stock after the first workshop on the condoc 'Modernising Powers, Deterrents and Safeguards — a new approach to compliance checks'
Stuart Walsh, a Senior Solicitor at McGrigors LLP, considers recent developments in excise duty drawback