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VAT


Patrick Cannon reviews the proposed widening in the scope of the direct tax avoidance scheme disclosure rules

Cathy Hargreaves and Martin Kelly, PricewaterhouseCoopers LLP, review the European Commission's progress with VAT in financial services

Peter Jenkins, Global Director of Indirect Tax at Ernst & Young, assesses the options for a cross-border grouping relief as part of the reform package for the VAT treatment of financial services

Sam Davies and Kirin Ohbi, McGrigors LLP, give us a round-up of recent customs duty repayment and remission cases

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 an analysis of the possible implications of each case

Melanie Hall QC of Monckton Chambers explores the extent to which it is helpful to read across principles to be derived from ECJ case law in direct cases to VAT cases concerning abusive practices

Daron Gunson of Parmentier Arthur Group meets Robert Ellerby, the new CIOT President

Continuing our series of basic informative articles, Martin Scammell of Eversheds LLP, covers VAT and hotel and holiday accommodation, an area that, somehow, is more complicated than it ought to be

Continuing our articles on mergers and acquisitions (M&A), Ian Latter, partner, and Simon Hill, senior manager, KPMG's UK M&A Tax team, consider current approaches to tax planning for vendors in the M&A market

Peter Jenkins, Global Director of Indirect Tax, Ernst & Young Global, reports on the Tackling VAT Fraud conference held by the Commission in Brussels on 29 March 2007

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