Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 30 June 2009
Ian Hyde and Matthew Davies, of Pinsent Masons LLP, provide a guide to the internal review system introduced as part of the new tax appeal system
Aileen Barry and Simon Airey, DLA Piper, look at the two disclosure opportunities announced in July and August
Allan Cinnamon, International Tax Consultant, and David Simpson, Tax Principal, both of BDO LLP, advise a client on merging its European subsidiaries under the EC Merger Directive
Chris Sanger, of Ernst & Young, continues his regular series of articles on tax policy. This week he considers the impending VAT rate rise and asks whether the government will go further