Heather Glass, Corporate Tax Consultant, and Elspeth Orcharton, Partner, Ernst & Young LLP, discuss the tax issues arising from PFI
Jonathan Levy, Partner, and Andrew Watters, Partner, LevyWatters, examines the right to silence and privilege against self-incrimination in the light of R v Kearns
Reg S Nock, Barrister, Lincoln's Inn, discusses the problems of the new compliance procedure for SDLT
John Moret, Executive Chairman PPML, sets out his thoughts on the original pensions tax simplification proposals and the likely impact on the SIPP marketplace
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK
Graham Airs and Stephen Edge of Slaughter and May ask if the Inland Revenue is right to be changing the rules after the game has started — or is this an outrage?
Andrew Watters and Jonathan Levy, Partners, Levy Watters, continue the current debate by examining recent case law on the nature of tax fraud
Chris Morgan, Partner in charge, and Jonathan Bridges, Manager, KPMG's EU Group, consider the proposed changes in the Condoc to the existing transfer pricing and thin capitalisation legislation
Gavin McFarlane of Temple Chambers, Cardiff, brings us up-to-date on the latest Duty and Customs news
Richard Clarke, Senior Manager, and Sue Bradshaw, Senior Manager, PricewaterhouseCoopers, London, look at recent developments