Alan Buckett, Deputy Taxation Director at Barclays Bank plc, reviews IBC's 8th annual VAT conference on financial services
Stephen Bill, Head of the EC's VAT Unit, writes on the future changes to the Sixth VAT Directive planned by the European Commission
John Arnold, Director of European Tax Services with Ernst & Young Tax Advisers in The Netherlands and Chairman of the ICAEW VAT Committee, gives his initial reaction to the new rules
Rosamund Barr, Editor, Writer and VAT Consultant, New York, writes the first of a series of personal letters providing a US perspective on EU VAT developments
Professor Sir David Edward, KCMG, QC, LLD, FRSE, Judge of the European Court of Justice 1992–2004, gives us his thoughts on the law of VAT
Continuing our series of basic informative articles, Valentina Sloane, Monckton Chambers, introduces us to the Sixth Directive
Christopher Vajda QC and Peter Mantle, Monckton Chambers, set out the significant impact that the principle of non-discrimination has on VAT disputes
KPE Lasok QC, Monckton Chambers, gives us his thoughts on how the professional's understanding of VAT has changed
Tony Beare, Slaughter and May, points out the troubles ahead for those attempting to comply with the new disclosure requirements — especially the 'promoters'
John Voyez, Head of VAT and Chair of the Property Group at Smith & Williamson, explores the link between the property cycle, Customs' views on avoidance, and developments in VAT legislation and case law