Christopher Vajda, QC and Ian Hutton, Monckton Chambers, discuss the inter-relationship between contract law and VAT
Continuing our series of basic informative articles, Peter Hewitt of Ernst & Young examines the latest tests for eligibility to join a VAT group, and provides guidance to help businesses decide whether to take the plunge
Peter Sheppard of the Royal Bank of Scotland outlines some Scottish cases relating to VAT and financial services
Jim Cormack and Jason Collins of McGrigors look at the impact on tax litigation of the separate legal jurisdictions either side of Hadrian's Wall
Jim Burberry, Indirect Taxes partner, PricewaterhouseCoopers, examines how the independent Scottish legal system, education system and different business practices have influenced the development of VAT
John Brolly, Associate Director, who heads up the Chiltern plc Tax Investigations Group in Scotland, looks at direct tax investigations north of the border
Victoria Linford, an associate in the tax unit at McGrigors, examines how UK-wide tax laws apply to Scottish property transactions