James Bullock reviews the provisions of the Budget and the Finance Bill relating to tax compliance, investigations and litigation
The tax litigation team from PricewaterhouseCoopers Legal LLP provides the first in a regular series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation and history and their analysis of the implications of the case
Roderick Cordara QC and Jern-Fei Ng, Essex Court Chambers, analyse the expanding jurisprudence on MTIC fraud
Sir Stephen Oliver QC, President of the Finance & Tax Tribunals, writes on the proposed Tribunals Courts and Enforcement Bill and sets out some of the challenges for putting the new system in place
David Anderson, Associate at McGrigors, looks at why decisions from the VAT Tribunal outnumber those from the Duty Tribunal and the differences between the two types of appeal procedures
James Dixon1 highlights the extraordinary breadth of situations considered by the Tribunals in their lifetime so far
Continuing our series of basic informative articles, Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions
Bo Kehinde CTA, Solicitor, and Elizabeth Bird, Solicitor, Eversheds LLP summarise the new PGS proposals and ask whether the proposed new tax could now be deemed workable
Andrew Hickman, transfer pricing partner, KPMG, London, looks at the activities of the EU Joint Transfer Pricing Forum and asks what they mean for the UK