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
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