Barry Stocks of PKF considers the HMRC response to the Bond House carousel fraud case
In the second of two linked articles, Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
Ian Heron, HMRC Central Compliance, considers the implications of the Bond House ruling both for businesses appealing against non-economic activity decisions and for HMRC's strategy to tackle MTIC fraud
Gavin McFarlane of Temple Chambers, Cardiff, brings us up-to-date on the latest Duty and Customs news
David Craddock, David Craddock Consultancy Services, reviews Employee Reward Structures by Aidan Langley, published by Spiramus, 446pp
Alan Buckett, Head of VAT Services at Day, Smith & Hunter, considers the key findings from a recent report by HMRC 'Findings of the Review of Links with Medium-Sized Businesses' published at the end of 2005
Alan Dolton, Editor of Tolley's VAT Cases, surveys the leading indirect tax decisions of 2005
Monty Raphael and Neil Swift, of Peters & Peters, who act on behalf of Fulcrum and Optigen, follow up an article in The Tax Journal on 21 February 2005 'The Innocent Trader and the Delinquent Chip'
Continuing our series on legal concepts aimed at those working in tax, Jonathan Fisher QC, Barrister, 18 Red Lion Court, provides a brief guide to the fundamental principles of criminal law and practice
Richard Law, Senior Tax Manager at Deloitte, discusses the motivation for VAT systems compliance and various standards that have been developed