Gavin McFarlane of Temple Chambers Cardiff, introduces a new investigations practice
Richard G Clarke, Senior Manager, PricewaterhouseCoopers, examines a new compliance and enforcement tax investigations package which was outlined in the Budget
Craig Thomson and Martyn Bridges, Deloitte & Touche Tax Audits & Investigations group, explore changes in the law highlighted by the recent NAO report 'Tackling Fraud against the Inland Revenue'
In the final part of this series of articles on taxing hotels, Elizabeth Bradley CTA and Neville Wright of Berwin Leighton Paisner, explore VAT and stamp duty within the context of hotels
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business
The Tax Journal has offered its Editorial Board and others a free hand (with no Editorial interference) to publish their opinions, which do not, of course, necessarily represent those of The Tax Journal. Simon McKie kicks off with some strong comments on the current anti-avoidance debate
Paul Noble from Ernst & Young's Tax Risk Management Group considers the National Audit Office's comments on the Inland Revenue's efforts to prevent tax fraud in its recent report on tackling fraud
Continuing our series of basic informative articles, Lakshmi Narain outlines the basic issues involved when using accounting for tax
Gavin McFarlane of Temple Chambers Cardiff, discusses a pivotal case, R v Early, in the series of excise duty appeals relating to London City Bond and Operation Stockade
Is Customs' threat to criminalise some forms of tax avoidance which are currently accepted as legitimate a real threat to tax planners? Clare Mainprice investigates