Peter Jenkins, Global Director of Indirect Tax, Ernst & Young, considers the progress with this review and looks at some more radical options from 'new world' VAT/GST jurisdictions
John Hawksworth, Head of Macroeconomics, PricewaterhouseCoopers LLP, looks at how the Chancellor has raised taxes in the Pre-Budget Report by £2 billion to keep public borrowing on track
Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 19828–19830. These are up-to-date to 26 October
John Manning, tax partner and UK head of the environmental tax and regulation network, PricewaterhouseCoopers LLP, discusses measures put forward in the PBR to help the environment
HMRC has published for consultation draft clauses arising out of its work to develop a new administrative framework for the main taxes. This article by the team responsible for the publication discusses some of the issues
John Walters QC, Gray's Inn Tax Chambers, and Peter Landon, CW Energy Tax Consultants Ltd, comment on the High Court decision in the Total UK Limited appeal on business promotion trading stamp schemes
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
David Anderson, Associate at McGrigors, discusses the judgment of the European Court of Justice in Staatssecretaris van Financien v BF Joustra Case C-5/05
Kevin Cummings and David Quentin, associates at Allen & Overy LLP, describe key issues in the taxation of carbon credits
Jonathan Fisher QC outlines the background to the Assets Recovery Agency's settlement with Dylan Creaven, who was acquitted last year of involvement in large-scale MTIC fraud