Charles Elphicke and Sandy Bhogal, Mayer Brown Rowe & Maw LLP, discuss a decision involving the interpretation of the Halifax principle to an application for disclosure under the VAT Tribunal Rules
James Bullock, McGrigors and Stephen Whitehead, KPMG Tax Management Services, consider whether HMRC are entitled to obtain tax advice that has been provided by non-lawyers
Lakshmi Narain, Director, Baker Tilly, reviews Stamp Duty Land Tax, Second Edition, by Michael Thomas, Barrister of Gray's Inn; Published by Cambridge University Press; 398pp; price £85; ISBN: 0-521-60632-2
Patrick Cannon, Barrister of 15 Old Square, Lincoln's Inn, reviews the Budget announcements on SDLT and stamp duty
Ruth Dooley, a tax partner at Grant Thornton, examines the impact of the Budget on UK mid-market businesses
James Bullock and Jason Collins, both Partners in McGrigors, take a look at the effect of the Budget on HMRC powers and the compliance regime
Budget 2006 didn't contain many employer-related issues but, as John Whiting and Gary Hull, PricewaterhouseCoopers LLP, explain, they did generate some noise
Pete Miller, Tax Director at Ernst & Young, discusses corporate changes in the Budget
Richard Clarke, director, PricewaterhouseCoopers LLP, reviews some recent developments affecting tax investigations
The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics