Pavel Klein, Senior Manager, Mazars Czech Republic, Prague, describes the practical aspects of the VAT refund process in the Czech Republic
Antonia Sherratt, Manager, Tax and Legal Services, PricewaterhouseCoopers, Serbia, discusses the influence of business on shaping National VAT law
Martin Sharratt, Head of VAT at Smith & Williamson Limited, considers how these transactions should be dealt with for VAT purposes
Monty Raphael, Peters & Peters, gives us his thoughts on the passing of 'Hansard'
Continuing our series of basic informative articles, Sean Finn, partner, and Mervyn Flatt, associate, Lovells, provide a guide to TOGCs and consider some of the issues that arise in practice
John Cullinane, Tax Partner, Deloitte, gives us his thoughts on the 'flat tax'
Simon Sweetman looks at the advice given by the professional bodies to those waiting for the final decision in Jones v Garnett, and finds the position unsatisfactory from all points of view
Chris Reece, Ernst & Young, reports on the “Question Time” tax debate on 13th September. This article is the writer's opinion and not necessarily the view of Ernst & Young.
As a precursor to a forthcoming special issue, Jason Collins and Robert Hartley, both of the Tax Litigation Unit at McGrigors, consider taxpayers' rights and responsibilities
Andrew Watt, Director of Practice Tax Investigations, Chiltern plc, discusses the new Code governing the civil investigation of tax fraud