Rosamund Barr, Editor, Writer and VAT Consultant, New York, writes the first of a series of personal letters providing a US perspective on EU VAT developments
Professor Sir David Edward, KCMG, QC, LLD, FRSE, Judge of the European Court of Justice 1992–2004, gives us his thoughts on the law of VAT
Continuing our series of basic informative articles, Valentina Sloane, Monckton Chambers, introduces us to the Sixth Directive
Christopher Vajda QC and Peter Mantle, Monckton Chambers, set out the significant impact that the principle of non-discrimination has on VAT disputes
KPE Lasok QC, Monckton Chambers, gives us his thoughts on how the professional's understanding of VAT has changed
Tony Beare, Slaughter and May, points out the troubles ahead for those attempting to comply with the new disclosure requirements — especially the 'promoters'
John Voyez, Head of VAT and Chair of the Property Group at Smith & Williamson, explores the link between the property cycle, Customs' views on avoidance, and developments in VAT legislation and case law
John Voyez, Head of VAT and Chair of the Property Group at Smith & Williamson, asks if the tax burden on property is becoming excessive and introduces this special issue for the property sector
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
A carefully planned campaign is essential to win your case, says Anthony Brittain, Company Secretary of the British Property Federation