Roderick Cordara QC, Essex Court Tax Chambers, introduces this special issue on current VAT debates which has been written entirely by members of Essex Court Chambers and Pump Court Tax Chambers
David Milne QC and Andrew Hitchmough, Pump Court Tax Chambers, discuss the controversial concept of 'non-supply'
Roger Thomas, Pump Court Tax Chambers, examines the meaning of 'use' in the context of input tax and Article 17 of the Sixth Directive
Roderick Cordara QC and Jern-Fei Ng, Essex Court Chambers, provide an overview of the law on single/multiple supplies
Michael Conlon QC, of Pump Court Tax Chambers, highlights VAT problems which can arise in property transactions involving nominees
Kevin Prosser QC responds to the argument of Melanie Hall QC that direct tax cases on abuse have limited if any relevance to VAT
Jason Collins and Phil Gore, McGrigors LLP, summarise the key findings of the report of the House of Lords European Union Committee: 'Stopping the Carousel: Missing Trader Fraud in the EU'
John Manning and Sunny Ghatauray, from the PricewaterhouseCoopers LLP environmental tax and regulation network, consider the accounting and tax treatment of emission trading schemes