Continuing our series of basic informative articles, Peter Hewitt of Ernst & Young examines the latest tests for eligibility to join a VAT group, and provides guidance to help businesses decide whether to take the plunge
Robin Mathew QC, New Square Chambers, considers when two or more land transactions are 'linked' and, for SDLT anti-avoidance purposes, treated as one
Ian Young, Technical Manger, ICAEW Tax Faculty, reports on the recent Wyman Debate on 'This House believes that, in matters of taxation, the Government has too much power by comparison with the citizen'
Richard Hall, Partner in KPMG's Tax Management Services, looks at the potential implications for large business of the merger of the Inland Revenue & HM Customs & Excise
Jim Cormack and Jason Collins of McGrigors look at the impact on tax litigation of the separate legal jurisdictions either side of Hadrian's Wall
Jim Burberry, Indirect Taxes partner, PricewaterhouseCoopers, examines how the independent Scottish legal system, education system and different business practices have influenced the development of VAT
Anneli Collins, CEO International & Finance Tax, KPMG, summarises the key anti-avoidance aspects of the new Finance Bill
Victoria Linford, an associate in the tax unit at McGrigors, and our Guest Editor, introduces this special issue devoted solely to Scottish tax issues
John Brolly, Associate Director, who heads up the Chiltern plc Tax Investigations Group in Scotland, looks at direct tax investigations north of the border
Neil MacLeod, Director, Deloitte Aberdeen and Roman Webber, Director, Deloitte London examine the taxation aspects of decommissioning, a key issue for both the oil industry and HMRC