Robert Fais, indirect tax specialist, Baker and McKenzie finds that the recent ECJ case of EDM should make Customs' current view of share transfers untenable
Jane Moore of the Low Incomes Tax Reform Group considers the recent White Paper on tribunals reform
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)
Chris Morgan, Head of KPMG's EU Tax Group, and Jonathan Bridges, Tax Manager in KPMG's EU Tax Group, outline the mechanics of much talked about, rarely explained, EU tax return claims
With the disclosure rules in place from 1 August, Chris Tailby, on behalf of Customs, highlights the need for realistic evaluation of the 'main purpose' test
John Hayward, Pension Consultant, gives his views on the current debate on tax avoidance
Robin Williamson reports on the ICAEW Tax Faculty Annual Residential Conference 2004, held on 24–26 June
Eric Williams, tax partner and Gary Ashford, senior tax manager at Grant Thornton UK LLP take a closer look at a recent development in relation to employer compliance reviews
Heather Self, Group Tax Director of Scottish Power plc, gives us her opinion on the new disclosure rules
Alan Buckett and Clive Othen summarise the proceedings at the VPG's 2004 conference, sponsored by The Tax Journal