HMRC has published for consultation draft clauses arising out of its work to develop a new administrative framework for the main taxes. This article by the team responsible for the publication discusses some of the issues
John Walters QC, Gray's Inn Tax Chambers, and Peter Landon, CW Energy Tax Consultants Ltd, comment on the High Court decision in the Total UK Limited appeal on business promotion trading stamp schemes
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
Kevin Cummings and David Quentin, associates at Allen & Overy LLP, describe key issues in the taxation of carbon credits
Jonathan Fisher QC outlines the background to the Assets Recovery Agency's settlement with Dylan Creaven, who was acquitted last year of involvement in large-scale MTIC fraud
Paul Smith, Indirect Tax Partner, PricewaterhouseCoopers, LLP, and Maric Glaser, Technical Officer, Chartered Institute of Taxation, examine the capital items scheme in the light of Kaupunki
Continuing the series on employment strategies, Gary Hull, director of the employment solutions practice at PricewaterhouseCoopers LLP, explores the arrangements available for employers to provide cars to employees
Roderick Cordara QC and Jern-Fei Ng, Essex Court Chambers, and Martin O'Neill, Vantis plc,1 discuss the implications of the recent Agassi case to VAT tribunal proceedings
Patrick Cannon considers the practical difficulties involved in making disclosure when filing an SDLT return and suggests some solutions