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?
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