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
Charles Elphicke and Sandy Bhogal, Mayer Brown Rowe & Maw LLP, discuss a decision involving the interpretation of the Halifax principle to an application for disclosure under the VAT Tribunal Rules
James Bullock, McGrigors and Stephen Whitehead, KPMG Tax Management Services, consider whether HMRC are entitled to obtain tax advice that has been provided by non-lawyers
In his last Duty Column, Gavin McFarlane of Temple Chambers, Cardiff, looks back over the 34 years he has spent in indirect taxation
Robin Mathew QC, New Square Chambers, considers who should open a tax appeal hearing if the Crown alleges dishonesty by the taxpayer