Chris Reece hails a highly successful conference held by the Institute of Indirect Taxation
Patrick Cannon, barrister at 24 Old Buildings, introduces this special SDLT edition for 2004
Robert Fais, indirect tax specialist, Baker and McKenzie finds that the recent ECJ case of EDM should make Customs' current view of share transfers untenable
Martin Dane, Director VAT Services, BDO Stoy Hayward, points out how important it is to identify the VAT position in partnerships
Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships
With the disclosure rules in place from 1 August, Chris Tailby, on behalf of Customs, highlights the need for realistic evaluation of the 'main purpose' test
John Hayward, Pension Consultant, gives his views on the current debate on tax avoidance
Kevin McCormick, Alexander Barker & Co, examines the EC law on the right to deduct input VAT and the developing doctrine of cost components
Ian Heron, new head of Customs' VAT fraud strategy team, looks at the judgment in Federation of Technological Industries and Others1 on the vires for Customs' anti-fraud measures to tackle VAT losses
Robert Verrue, Director-General responsible for Taxation and the Customs Union within the European Commission, outlines the Commission's strategy for tackling tax obstacles in the EU