Bernard O'Sullivan, senior partner, and Elizabeth Seborg, solicitor, of Byrne & Partners, who acted for Total Network SL, explain the novel legal strategy utilised by Customs & Excise in this carousel fraud case
Alan Dolton, Editor of Tolley's VAT Cases and Tolley's Tax Cases surveys some of the leading indirect tax decisions reached in 2004
Ernst & Young provide us with a summary of the Chancellor's proposals
Jonathan Levy, Partner, LevyWatters, raises some issues about the proposed new legislative structure
Simone J Greaves describes the long-term implications of R (oao UKTradecorp Ltd) v Commissioners of Customs and Excise
Jane Moore of the Low Incomes Tax Reform Group considers the recent White Paper on tribunals reform
Chris Morgan, Head of KPMG's EU Tax Group, and Jonathan Bridges, Tax Manager in KPMG's EU Tax Group, outline the mechanics of much talked about, rarely explained, EU tax return claims
With the disclosure rules in place from 1 August, Chris Tailby, on behalf of Customs, highlights the need for realistic evaluation of the 'main purpose' test
Gavin McFarlane of Temple Chambers, Cardiff, brings us up-to-date on the latest Duty and Customs news
KPE Lasok QC, Monckton Chambers, gives us his thoughts on how the professional's understanding of VAT has changed