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
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