Paul Smith, a tax partner, and Christopher Fitt, a senior manager, at PricewaterhouseCoopers LLP, discuss practical examples of common VAT risks and errors
Lakshmi Narain, Director, Baker Tilly, reviews Stamp Duty Land Tax, Second Edition, by Michael Thomas, Barrister of Gray's Inn; Published by Cambridge University Press; 398pp; price £85; ISBN: 0-521-60632-2
Alan Thomson, Senior Charities Tax Consultant and Peter Ladanyi, Senior VAT Consultant at Chantrey Vellacott DFK review the recent Budget from a charity's perspective
Chris Tailby, Director of Anti-Avoidance Group, HM Revenue and Customs, presents the HMRC view of the Halifax case
Andrew Rimmer, Baker Tilly, discusses Dollond & Aitchison Limited ECJ Decision (C-491/04)
Nick Warner, Director of VAT at PKF, outlines the Zurich Insurance Company case. Nick was previously Head of Indirect Taxes at Zurich Insurance Company
Patrick Cannon, Barrister of 15 Old Square, Lincoln's Inn, reviews the Budget announcements on SDLT and stamp duty
Pete Miller, Tax Director at Ernst & Young, discusses corporate changes in the Budget
In his last Duty Column, Gavin McFarlane of Temple Chambers, Cardiff, looks back over the 34 years he has spent in indirect taxation
Peter Mason, VAT Consultant at the London law firm of CMS Cameron McKenna, asks whether the raising of capital is a supply for VAT purposes or not?