Andrew Macnab, Monckton Chambers, considers the basic principles of direct effect and supremacy of community law and how they apply in the VAT field
Continuing our series of basic informative articles, in the second part of a two-part article, Hartley Foster, Tax Litigation, McGrigors, analyses the impact that human rights law has had on tax matters
Mark Whitehouse and Hartley Foster of McGrigors Tax Litigation comment on the recent decision by Park J in the High Court regarding jurisdiction in the context of 'EU claims'
Continuing our series of basic informative articles, Marlene Morgan of Ernst & Young's Tax Risk Management Team discusses appeals to the Commissioners
Alan Buckett, Deputy Taxation Director, Barclays Bank Plc and Member of the Tax Journal Editorial Board, gives us his personal view of some of the VAT issues affecting the financial services sector
The Mainprice family are once again in agreement. H H Mainprice and Clare Mainprice give their comments on the current debate on VAT avoidance arrangements
Alan Dolton, Editor of Tolley's Tax Cases, reviews some of the most significant decisions reached in 2002