The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation and history and an analysis of the possible implications of each case
Continuing our series of basic informative articles, Martin Scammell of Eversheds LLP, covers VAT and hotel and holiday accommodation, an area that, somehow, is more complicated than it ought to be
James Bullock reviews the provisions of the Budget and the Finance Bill relating to tax compliance, investigations and litigation
The tax litigation team from PricewaterhouseCoopers Legal LLP provides the first in a regular series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation and history and their analysis of the implications of the case
James Bullock and Jason Collins, McGrigors LLP, review the tactics and procedures involved in HMRC enquiries in avoidance cases
Sir Stephen Oliver QC, President of the Finance & Tax Tribunals, writes on the proposed Tribunals Courts and Enforcement Bill and sets out some of the challenges for putting the new system in place
Nicholas Paines QC, Monckton Chambers, who has appeared in several VAT cases in the Tribunal and the European Court of Justice, looks back at how the Tribunal has engaged with the European dimension of VAT
David Anderson, Associate at McGrigors, looks at why decisions from the VAT Tribunal outnumber those from the Duty Tribunal and the differences between the two types of appeal procedures
James Dixon1 highlights the extraordinary breadth of situations considered by the Tribunals in their lifetime so far