Steve Wilson, Indirect Tax Knowledge Manager in Ernst & Young, examines the VAT changes announced in the Budget
Stephen Edge, Slaughter and May, discusses the new proposals which he sees as an attempt to break a vicious circle
Will Heard, www.specialtax.co.uk considers whether the Inland Revenue pays sufficient attention to the human element involved in the decision whether or not to disclose major tax irregularities
Andrew Watters and Jonathan Levy, Partners, LevyWatters, discuss the Revenue's ambivalent position on whether tax evasion is a civil or criminal matter in the light of recent disclosure requirements
Paul Noble and Lisa Knight of Ernst & Young's Tax Risk Management Group consider the recent report by the Committee of Public Accounts on the Inland Revenue's efforts in fighting tax fraud
Will Heard www.specialtax.co.uk reviews when the distinction between fraud and neglect is important in Inland Revenue investigations
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'
Patrick Cannon, Barrister, looks at when a client and professional adviser are at risk of straying into tax fraud in the new stamp duty land tax
Aileen Barry and Craig Thomson of Deloitte's Tax Risk & Resolutions team consider the Inland Revenue's approach to offshore tax fraud