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
Peter Hewitt of Ernst & Young LLP, follows up last week's Back to Basics article by considering some of the more complicated issues arising when adjusting input tax under the Capital Goods Scheme
Continuing this series of basic informative articles, Peter Hewitt, Ernst & Young LLP, explains the adjustment of VAT recovery for capital items under the special Capital Goods Scheme
Gary Ashford, senior tax investigations manager, Grant Thornton, discusses the risk-based approach to tax enquiries
Continuing our series of basic informative articles, Astrid Krause, Senior Manager, and Ruby Dhillon, Manager, Deloitte, discuss VAT and Business Promotion Schemes