Gary Ashford, senior tax investigations manager, Grant Thornton, discusses the risk-based approach to tax enquiries
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
John Whiting, tax partner with PricewaterhouseCoopers, reviews the tax changes announced in last week's Pre-Budget Report that impact the employer and employee and for once finds little to worry about
Pete Miller, Corporate Tax Director, Ernst & Young, reports on the corporate changes in Pre-Budget Report 2005
Peter Coombs, University of Kent, outlines changes to the basic features of partial recovery of input tax
Ian Young, Technical Manager, ICAEW Tax Faculty, reports on the recent Hardman Lecture delivered by Loughlin Hickey of KPMG on 17 November
David Green QC, Director of the Revenue and Customs Prosecutions Office, explains the role of this new government department
Richard Clarke, Director, PricewaterhouseCoopers, unravels some of the departmental changes brought about by the formation of HM Revenue & Customs (HMRC)
Irit Herzenshtein, VAT partner at PKF (UK) LLP, comments on the Church of England Children's Society VAT case, which has brought some good news for the charity sector
Robin Mathew QC, New Square Chambers, considers who should open a tax appeal hearing if the Crown alleges dishonesty by the taxpayer