Rachel Morrison, Director of Group Taxation & Accounting at Alliance & Leicester plc, presents an industry perspective of tax avoidance
Nicholas Paines QC, Monckton Chambers, who has appeared in several VAT cases in the Tribunal and the European Court of Justice, looks back at how the Tribunal has engaged with the European dimension of VAT
David Anderson, Associate at McGrigors, looks at why decisions from the VAT Tribunal outnumber those from the Duty Tribunal and the differences between the two types of appeal procedures
John Clark, VAT and Duties Tribunal Chairman, introduces this special edition to celebrate VAT Decision No 20000 and Excise Decision No 1000
James Dixon1 highlights the extraordinary breadth of situations considered by the Tribunals in their lifetime so far
Michael Conlon QC of Pump Court Tax Chambers considers the latest wisdom on single supply
John Avery Jones, VAT and Duties Tribunal Chairman, looks at the earliest VAT Tribunal cases
Chris Tailby shares his memories of working in the VAT Tribunal Division from 1982–1986
Continuing our series of basic informative articles, Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions