Richard Clarke, Director in PricewaterhouseCoopers LLP tax investigations practice, looks at HMRC's powers to inspect PAYE records and asks if these shed any light on how it will use its new powers
Sam Davies and Martin Kerr, McGrigors LLP, give us a round-up of recent excise warehousing cases
Liesl Fichardt, partner, Farzana Ali and Sarah Gatehouse, associates, Berwin Leighton Paisner LLP report on the Tax Litigation conference held on 23 April 2008
Danny Beeton, Partner, Grant Thornton UK LLP, summarises the CCCTB proposal, highlights the differences between CCCTB and transfer pricing, and looks at what is likely to happen next
David Anderson, Senior Associate at McGrigors LLP, looks at how case law has been far from straightforward when it comes to clarifying 'knowledge or means of knowledge' in the area of missing trader fraud
Simon Wilks, partner at PricewaterhouseCoopers LLP, explores the Finance Bill and the 'information and inspection powers' contained within it
Angela Chapman, Senior Consultant, Accordance, looks at VAT recovery for fund managers following the changes announced in the Budget 2008
Aileen Barry, Director of National Tax Investigations, and Neil Fairclough, Tax Manager, DLA Piper, review HMRC's report 'Protecting Tax Revenues' and explore the perceived extent of the tax gap
Barbara Mosedale, VAT Technical Manager at PKF, analyses the recent ECJ judgment in Securenta C-437/06
James Bullock, McGrigors LLP, looks at the implications of measures proposed in the Budget and Finance Bill 2008 affecting compliance, investigations and litigation