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APPEALS


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

Continuing our series of basic informative articles, Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions

Bo Kehinde CTA, Solicitor, and Elizabeth Bird, Solicitor, Eversheds LLP summarise the new PGS proposals and ask whether the proposed new tax could now be deemed workable

Robin Williamson considers what progress has been made in achieving the objectives for the tax credits system set in the PBR 2005

Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 19828–19830. These are up-to-date to 26 October

Jane Moore highlights some points on tribunals reform from the recent Latimer House conference

Card image Martin O'Neill Jern-Fei Ng QC Roderick Cordara QC

Roderick Cordara QC and Jern-Fei Ng, Essex Court Chambers, and Martin O'Neill, Vantis plc,1 discuss the implications of the recent Agassi case to VAT tribunal proceedings

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