Heather Self, Group Tax Director of Scottish Power plc and a Council Member of the Chartered Institute of Taxation, looks at the avoidance debate from an industry perspective
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Chris Tailby, Director Tax Practice, HM Customs & Excise, brings us up-to-date from the point of view of Customs & Excise on the current tax avoidance situation
Gavin McFarlane, of Temple Chambers, Cardiff, reports on the HM Customs & Excise First National Tax Conference
John Arnold and Wilbert Nieuwenhuizen, both of Ernst & Young in Amsterdam, look at the very different VAT treatment of share issues and sales in the Netherlands and the UK
Following his articles on approved and non-approved employee share schemes, David Cohen, head of employee incentives at Norton Rose, turns his attention to the Finance Bill provisions which confer corporation tax relief for employee share acquisitions
John Whiting risks being sent to The Tower or wherever it is that those who have the temerity to challenge the Commons are hauled off to nowadays
Judith Freedman, KPMG Professor of Taxation Law, University of Oxford, argues that the debate on tax avoidance needs to be re-cast