Keith M Gordon, Barrister, takes a closer look at HMRC's power to raise discovery assessments and at the restrictions that might apply in the corporation tax self-assessment rules
Mark Whitehouse, Tax Litigation, Reynolds Porter Chamberlain LLP looks at the implications of the Condé Nast decision for EU direct tax claims against HMRC
Adrian Windsor, Director, and Will More-King, Senior Manager, PricewaterhouseCoopers LLP suggest some practical approaches to tax reporting
Hartley Foster, Partner, DLA Piper UK LLP, adds his views to the debate on the reform of the tax tribunals
Peter Jenkins, Global Director of Indirect Tax at Ernst & Young, considers the implications of a little-noticed consultation paper addressed to the VAT Committee on 30 October 2007
Alan Buckett, Head of VAT at DSH reviews the LexisNexis Tolley conference held on 29 November 2007 on 'The Future of VAT in the Financial and Insurance Sectors'
Roger Muray, Ernst & Young LLP, welcomes the principles-based drafting approach in the draft provisions dealing with 'Financial Products Avoidance', but asks whether the current drafts meet with that ideal
James Bullock, McGrigors LLP, updates us on recent developments in the field of HMRC powers
Alan Dolton, Editor of Tolley's Tax Cases, reviews some of the leading VAT decisions reached during 2007