Rupert Shiers and David Anderson, of McGrigors, review the progress of the new Tribunal system
Tom Cartwright, Senior Associate, and Paul Miller, Partner, at Ashurst LLP look at the decision in Lower Mill Estate Ltd v HMRC and its implications for the Halifax abuse principle
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 27 May 2009
Mark Schofield and Harry Manisty, PricewaterhouseCoopers LLP, consider some of the practical implications for tax teams if the world embraces a substantial shift to green taxes