James Bullock, Head of Tax Litigation at KLegal, looks at the circumstances in which the tax authorities can raid a business — or the homes of its officers — and what they should do in their defence
Nigel Eastaway, Senior Tax Consultant at WJB Chiltern plc, gives us his personal opinion on where we are now
Simon Sweetman, Independent Tax Consultant and FSB representative, feels much can be learned on both sides from the recent Settlements legislative process
Gavin McFarlane of Temple Chambers, Cardiff, introduces the new Assets Recovery Agency
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