Jonathan Levy, Partner, LevyWatters, and Michael Avient revisit film, technology and scientific research partnerships
Chris Reece, of Ernst & Young, reports on the 2006 Indirect Taxes Conference held on 21 September
Jane Moore summarises the aspects of the Tribunals, Courts and Enforcement Bill of most interest to tax advisers
Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 19607-19625. These are up-to-date to 15 June
Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 19556-19572. These are up-to-date to 15 May
Omleen Ajimal, a tax associate at Lovells, which developed the concept of the 'virtual assignment', considers the recent Court of Appeal decision in the Abbey National case
Robin Williamson, the Low Incomes Tax Reform Group's Technical Director, considers the report of the Treasury Sub-Committee on the administration of tax credits
Stephen Oliver QC, Presiding Special Commissioner and President of the VAT and Duties Tribunals, reflects on the postponement of the Tribunals Bill and explains a new Practice Statement
Peter Sheppard, of the Royal Bank of Scotland plc, considers HMRC's latest proposals to reform the recovery of input tax in a partial exemption context