Continuing our regular contribution on SDLT issues, Patrick Cannon examines the topical and complex issues surrounding the application of SDLT to sub-sales and other contractual dealings in land
Monty Raphael and Neil Swift, of Peters & Peters, who act on behalf of Fulcrum and Optigen, follow up an article in The Tax Journal on 21 February 2005 'The Innocent Trader and the Delinquent Chip'
Continuing our series on legal concepts aimed at those working in tax, Jonathan Fisher QC, Barrister, 18 Red Lion Court, provides a brief guide to the fundamental principles of criminal law and practice
Alan Dolton, Editor of Tolley's Tax Cases, surveys the leading direct tax decisions of 2005
Brian Drummond, Partner, and Alistair Nash, Director, both of KPMG's Financial Services Tax Practice, consider UK and European developments in the taxation of authorised funds
Richard Clarke, director, PricewaterhouseCoopers, reviews the first HM Revenue & Customs Annual Report
Peter Hewitt of Ernst & Young LLP, follows up last week's Back to Basics article by considering some of the more complicated issues arising when adjusting input tax under the Capital Goods Scheme
Simon Sweetman, who has watched this case with horrid fascination throughout, considers the Court of Appeal decision in Jones v Garnett and what may happen next
Aileen Barry of DLA Piper Rudnick Gray Cary UK LLP explores the nature of the schemes utilised by Mr Ian Leaf and what made the schemes in the eyes of the jury, 'fraudulent trading'.1
Continuing this series of basic informative articles, Peter Hewitt, Ernst & Young LLP, explains the adjustment of VAT recovery for capital items under the special Capital Goods Scheme