Chris Morgan, Head of KPMG's EU Group and Mandy Clark of KPMG's EU Group consider whether the UK authorities' interpretation of Marks & Spencer v Halsey further contravenes EU law
Charles Elphicke and Sandy Bhogal, Mayer Brown Rowe & Maw LLP, discuss a decision involving the interpretation of the Halifax principle to an application for disclosure under the VAT Tribunal Rules
James Bullock, McGrigors and Stephen Whitehead, KPMG Tax Management Services, consider whether HMRC are entitled to obtain tax advice that has been provided by non-lawyers
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update
Mike Sufrin, Director of Tax at Rolls-Royce, makes a plea for the simplification of the UK corporate tax regime
Lakshmi Narain, Director, Baker Tilly, reviews Stamp Duty Land Tax, Second Edition, by Michael Thomas, Barrister of Gray's Inn; Published by Cambridge University Press; 398pp; price £85; ISBN: 0-521-60632-2
Jonathan Levy, Partner, LevyWatters, and Michael Avient, Tax Associate, Turner Clark, examines HMRC's concerns about the geared elements in film, technology and scientific research partnerships
Alan Thomson, Senior Charities Tax Consultant and Peter Ladanyi, Senior VAT Consultant at Chantrey Vellacott DFK review the recent Budget from a charity's perspective
Chris Tailby, Director of Anti-Avoidance Group, HM Revenue and Customs, presents the HMRC view of the Halifax case
Nick Warner, Director of VAT at PKF, outlines the Zurich Insurance Company case. Nick was previously Head of Indirect Taxes at Zurich Insurance Company