Chris Tailby shares his memories of working in the VAT Tribunal Division from 1982–1986
Continuing our series of basic informative articles, Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions
Peter Jenkins looks at the way the TOGC rules are interpreted by HMRC and questions whether this is in line with the ECJ judgment in Zita Modes, Sarl Case C-497/01
Mark Whitehouse, Tax Litigation, Reynolds Porter Chamberlain, discusses the proposals to extend the tax disclosure regime to NIC
In the second of two Back to Basic articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, discuss the main tax issues for the private equity house and lenders
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, reviews this semi-mature tax against what we might have expected and asks where SDLT will go next
Alan Dolton, editor of Tolley's VAT Cases, reviews some of the leading indirect tax decisions reached during 2006
Robin Williamson, Technical Director, Low Incomes Tax Reform Group, announces a new LITRG report calling for VAT reliefs on supplies to disabled people to be made fairer and more accessible