Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 20050 – 20077. These are up-to-date to 2 April 2007
Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Aileen Barry, Director, Tax Investigations, DLA Piper, considers the further implications of HMRC's offshore disclosure facility
Kris Romanski, Head of VAT Fraud Policy Team, HMRC, writes on the implementation of the reverse charge for supplies of mobile phones and computer chips which will be introduced on 1 June 2007
Andrew Watt, Director of Tax Investigations, Chiltern plc, discusses HMRC's Offshore Disclosure Facility
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, looks at the impact of the recent Budget on charities
Stephen Taylor, Solicitor, and Sally Hutchings, Partner, Ashton Law LLP, warn everyone to be prepared for HMRC's increasing use of VATA 1994, s 77A
Nick Warner, Director of VAT at PKF (UK) LLP and previously Head of Indirect Taxes at Zurich, considers the recent decision in Zurich Insurance Co v C & E Commrs CA [2007] EWCA Civ 218
Siân Beusch, National VAT Technical Manager for Baker Tilly, comments on the VAT announcements in the 2007 Budget