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
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