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
David Blumenthal, Partner, Dewey Ballantine, reports on the LexisNexis Corporate International Tax Planning conference held in February 2005
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
Jonathan Cooklin, tax partner, and Laurent Sykes, tax associate, Freshfields Bruckhaus Deringer, both solicitors and chartered accountants, discuss recent changes to the taxation of convertibles
Continuing our regular feature, the Pensions team at Norton Rose bring us a pensions update
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at the tax implication of the 2005 election party manifestos