The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics
Paul Williams, Associate, Herbert Smith LLP, looks at the current HMRC position on recovering input VAT on share sales and contrasts that with recent ECJ case decisions
In this article Peter Cussons, PricewaterhouseCoopers LLP, focuses on tax avoidance disclosure (TAD) and the SA Dangeville case relating to unlawful tax collection and the first protocol protection of property rights
To what extent do taxpayers have a right to plan their tax position nowadays? John Whiting reviews old and new guidance and points out that tax planning is still an entirely valid activity
From the perspective of an indirect tax practitioner, Ian Hayes asks if ethics has any role in future tax practice
Gary Ashford, tax investigations senior manager, Grant Thornton, discusses taxpayers' rights and responsibilities during enquiries
Jason Collins and Rupert Shiers, McGrigors, look at the latest Halifax decision and the guidance now available on the abuse of rights doctrine and ask: is there enough to plan reliably?
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Peter Mantle, barrister, Monckton Chambers, considers a robust new approach by the Court of Appeal to the interpretation of VAT legislation following the IDT Card Services case
Roderick Cordara QC, Essex Court Chambers, brings us the latest chapter in the Halifax saga