John Arnold and Wilbert Nieuwenhuizen, both of Ernst & Young in Amsterdam, look at the very different VAT treatment of share issues and sales in the Netherlands and the UK
Judith Freedman, KPMG Professor of Taxation Law, University of Oxford, argues that the debate on tax avoidance needs to be re-cast
John Davison, Indirect Tax Partner, Baker Tilly continues our series on the various VAT problems of developing a property business. In this article Albion is trying to resolve its existing problems and start utilising the new reduced-rate reliefs
John Cassidy, Director of Tax Investigations at PKF, concludes his two-part article on how far the Revenue's information-gathering powers have developed
John Cassidy, Director of Tax Investigations at PKF, in the first of two articles, looks at how far the Revenue's information-gathering powers have developed
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