James Bullock and Jason Collins, McGrigors LLP, review the tactics and procedures involved in HMRC enquiries in avoidance cases
Rachel Morrison, Director of Group Taxation & Accounting at Alliance & Leicester plc, presents an industry perspective of tax avoidance
Sir Stephen Oliver QC, President of the Finance & Tax Tribunals, writes on the proposed Tribunals Courts and Enforcement Bill and sets out some of the challenges for putting the new system in place
James Dixon1 highlights the extraordinary breadth of situations considered by the Tribunals in their lifetime so far
Michael Conlon QC of Pump Court Tax Chambers considers the latest wisdom on single supply
Continuing our series of basic informative articles, Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions
In the second of two articles, Richard Fletcher and Geoffrey Kay, Baker & McKenzie LLP, consider the OECD Report on the Attribution of Profits to Permanent Establishments
Patrick Cannon explores the new SDLT general anti-avoidance rule and how a court might interpret it in the context of HMRC's recent supplementary 'interim guidance'
Andrew Wiggins, tax director, and Jeremy Curd, senior manager, in tax, at PricewaterhouseCoopers LLP, explore the background to FIN 48 and the key technical issues to be considered