Gavin McFarlane of Temple Chambers Cardiff, discusses the ramifications of TDG (UK) Ltd v Commrs which govern the level of costs which Tribunals may award on an indemnity basis
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business
Tolley's Tax Planning 2002–03, Edited by Glyn Saunders; Tolley Publishing, December 2002, 2 Volumes; 2,265 pages; £175; ISBN 0-7545-1732-2
Gary Barnett of Simmons & Simmons considers the application of VAT to supplies involving nominees or bare trustees in the light of a recent decision, Water Hall Group plc v C&E Commrs
Ali Hai, of Deloitte & Touche, answers some VAT questions recently sent into The Tax Journal and Indirect Online. If readers have any further questions please address them to claudia.veneziale@butterworths.com
Clare Mainprice reports on the annual CIOT/IRC/C&E evening conference for 2003
John Davison, indirect tax partner, Baker Tilly, continues our series on the various VAT problems of developing a property business. In this article he covers the development of the new site
Daron Gunson, FCA, FTII, of the Parmentier Arthur Group meets John Hayward of Carr Sheppards Crosthwaite as he looks back over 24 years dealing with pension matters — on both sides of the fence
John Brown, Independent VAT consultant, expresses his appreciation of Paul de Voil