Monty Raphael, Peters & Peters, gives us his thoughts on the passing of 'Hansard'
Continuing our series of basic informative articles, Sean Finn, partner, and Mervyn Flatt, associate, Lovells, provide a guide to TOGCs and consider some of the issues that arise in practice
John Cullinane, Tax Partner, Deloitte, gives us his thoughts on the 'flat tax'
As a precursor to a forthcoming special issue, Jason Collins and Robert Hartley, both of the Tax Litigation Unit at McGrigors, consider taxpayers' rights and responsibilities
Andrew Watt, Director of Practice Tax Investigations, Chiltern plc, discusses the new Code governing the civil investigation of tax fraud
Aileen Barry, Director National Tax Investigations at law firm DLA Piper Rudnick Gray Cary UK LLP, warns of the latent dangers arising from due diligence reports
Continuing our series of basic informative articles, Gary Barnett, of Simmons & Simmons, brings us the second part of his article, covering VAT treatment of some common commercial transactions
Phil Lee of Denton Wilde Sapte examines whether the Freedom of Information Act could be used as a tool by nosey parkers to access commercially sensitive information about taxpayers collected by HMRC
Richard Clarke, Director, Tax Investigations practice, PricewaterhouseCoopers, looks at recent events in the world of tax investigations
David Blumenthal, Tax Partner, Dewey Ballantine, compares the US and UK approaches to tax avoidance