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
Paul Williams, Associate, Herbert Smith LLP, looks at the current HMRC position on recovering input VAT on share sales and contrasts that with recent ECJ case decisions
Tamara Solecki, Tax Barrister to the Director of the Assets Recovery Agency, discusses the Special Commissioner's decision in Raja Munawar Khan v The Director of the Assets Recovery Agency
Peter Binning, partner at the London solicitors Corker Binning,1 considers the consequences of the Government's recent decision to allow extradition to the USA without the need for evidence to be submitted
In this article Peter Cussons, PricewaterhouseCoopers LLP, focuses on tax avoidance disclosure (TAD) and the SA Dangeville case relating to unlawful tax collection and the first protocol protection of property rights
John Cullinane, Tax Partner, Deloitte, writes on taxpayers' rights and the role of the Third Man
To what extent do taxpayers have a right to plan their tax position nowadays? John Whiting reviews old and new guidance and points out that tax planning is still an entirely valid activity
Gary Ashford, tax investigations senior manager, Grant Thornton, discusses taxpayers' rights and responsibilities during enquiries
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders