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
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