Joel Walters, Group Tax Director of Vodafone, sets out the views of one of the leading UK-based multinationals on the competitiveness of the UK tax system
Roger Thomas, Pump Court Tax Chambers, examines the meaning of 'use' in the context of input tax and Article 17 of the Sixth Directive
Sophie Starkey from KPMG's Tax Management Services team considers current trends in the way tax is managed in large corporates and looks at how businesses can determine how they measure up
Patrick Cannon reviews the proposed widening in the scope of the direct tax avoidance scheme disclosure rules
Adrian Shipwright reviews Underhill and Hayton: Law of Trusts and Trustees, 17th edn, LexisNexis Butterworths; David Hayton with Paul Matthews & Charles Mitchell; 1358 pp; £340; ISBN 9781405708630
David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation