Francis Fitzpatrick, 11 New Square, discusses non-domiciliaries, shield companies and the pre-owned assets rules
Simon Whitehead, partner, Dorsey & Whitney, discusses the pending European cases involving the tax treatment of transactions with companies with their seat outside the EU
William Massey QC analyses this new role in the light of Application to vary Undertakings of Owners A and B (SpC 439 of 27 October 2004), in which he acted as leading counsel for A and B
John Jeffrey-Cook, Clerk Emeritus of the Worshipful Company of Tax Advisers, reviews highlights of the past 200 years
John Walters QC, a Deputy Special Commissioner, describes the Special Commissioners' part in some leading tax cases
Continuing our series of basic informative articles, Dr Nuala Brice, Special Commissioner, describes what the Special Commissioners do and how they do it
Peter Mason, VAT Consultant at the London law firm of CMS Cameron McKenna, discusses the interaction between economic theories from the US and recent tax decisions and practice
Marcel Becker, 3 Temple Gardens, deals with the question of confidentiality of banking in German law which provides an effective protection against the tax authority's inquiries
Maurice Parry-Wingfield, Tax Director, Deloitte, criticises the High Court decision that Mars should add back the whole of the year's depreciation even though part of it has been carried forward in stock
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at the tax implication of the 2005 election party manifestos