Christopher Vajda, QC and Ian Hutton, Monckton Chambers, discuss the inter-relationship between contract law and VAT
Jim Cormack and Jason Collins of McGrigors look at the impact on tax litigation of the separate legal jurisdictions either side of Hadrian's Wall
Jim Burberry, Indirect Taxes partner, PricewaterhouseCoopers, examines how the independent Scottish legal system, education system and different business practices have influenced the development of VAT
Mark Whitehouse, McGrigors, looks at some of the differences between income tax and National Insurance, both in terms of the scope of the charges and the procedures that apply to each
On 5 June 1805 William Pitt the Younger created the Special Commissioners. 200 years later Stephen Oliver QC, Presiding Special Commissioner, introduces this special issue on where we are now
Malcolm Gammie QC, discusses the future of the Tribunals
Continuing our series of basic informative articles, Dr Nuala Brice, Special Commissioner, describes what the Special Commissioners do and how they do it
Following the article in Issue 772, Bob Ramage, Tax Department, Slaughter and May, discusses RK Carvill v Frost. Bob was the person dealing with the Revenue's investigation and the ensuing litigation
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