Sara Luder of Slaughter and May looks at the new tax arbitrage rules in Finance (No. 2) Act 2005
HMRC describe an initiative by HMRC and tax advisers to improve the enquiry process for medium-sized businesses
Paul Tobin, Director leading PricewaterhouseCooper's Russian Indirect Tax Practice, sets out what the VAT reforms in Russia mean in practice to foreign investors
Pavel Klein, Senior Manager, Mazars Czech Republic, Prague, describes the practical aspects of the VAT refund process in the Czech Republic
Martin Sharratt, Head of VAT at Smith & Williamson Limited, considers how these transactions should be dealt with for VAT purposes
Monty Raphael, Peters & Peters, gives us his thoughts on the passing of 'Hansard'
Continuing our series of basic informative articles, Sean Finn, partner, and Mervyn Flatt, associate, Lovells, provide a guide to TOGCs and consider some of the issues that arise in practice
John Cullinane, Tax Partner, Deloitte, gives us his thoughts on the 'flat tax'
As a precursor to a forthcoming special issue, Jason Collins and Robert Hartley, both of the Tax Litigation Unit at McGrigors, consider taxpayers' rights and responsibilities
Andrew Watt, Director of Practice Tax Investigations, Chiltern plc, discusses the new Code governing the civil investigation of tax fraud