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
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