Paul Connolly, Associate Director in the VAT team of Chiltern plc, reviews the indirect tax implications of common transactions in the area of international trade finance
Kendra Hann, Partner, and Gary Campbell, Senior Manager, Deloitte, outline the main VAT implications of trading on the energy markets
Martin Sharratt, Head of VAT at Smith & Williamson Limited, considers how these transactions should be dealt with for VAT purposes
Monty Raphael, Peters & Peters, gives us his thoughts on the passing of 'Hansard'
Continuing our series of basic informative articles, Sean Finn, partner, and Mervyn Flatt, associate, Lovells, provide a guide to TOGCs and consider some of the issues that arise in practice
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK provides an update on tax matters as they effect charities
John Cullinane, Tax Partner, Deloitte, gives us his thoughts on the 'flat tax'
As a precursor to a forthcoming special issue, Jason Collins and Robert Hartley, both of the Tax Litigation Unit at McGrigors, consider taxpayers' rights and responsibilities
Andrew Watt, Director of Practice Tax Investigations, Chiltern plc, discusses the new Code governing the civil investigation of tax fraud
Continuing our series on legal concepts aimed at those working in tax, Suzanne Gill, Partner, and Caroline Chapman, Trainee Solicitor, of McGrigors cover the basic concepts of land law