A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009
Ian Hyde, Tax Partner, and Michael Hunter, Tax Senior Associate, of Pinsent Masons LLP discuss the implications of Hochtief v HMRC on aggregates levy. Ian and Michael represented the appellant, Hochtief
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 30 June 2009
The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over the coming weeks, together with the relevant legislation and history and its analysis of the implications of the cases
Ian Hyde and Matthew Davies, of Pinsent Masons LLP, provide a guide to the internal review system introduced as part of the new tax appeal system