Katherine Brown, Manager, Tax Investigation Services at PKF, reports back on the latest Tolley's Practical Tax Investigations Conference held in London on 7 October 2004
Jonathan Levy, Partner, LevyWatters, raises some issues about the proposed new legislative structure
Simone J Greaves describes the long-term implications of R (oao UKTradecorp Ltd) v Commissioners of Customs and Excise
Jane Moore of the Low Incomes Tax Reform Group considers the recent White Paper on tribunals reform
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
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers how the operation of the tax credits system can give rise to overpayments and debt
Gavin McFarlane of Temple Chambers, Cardiff, brings us up-to-date on the latest Duty and Customs news
Andrew Macnab, Monckton Chambers, considers the basic principles of direct effect and supremacy of community law and how they apply in the VAT field
Continuing our series of basic informative articles, in the second part of a two-part article, Hartley Foster, Tax Litigation, McGrigors, analyses the impact that human rights law has had on tax matters
The Mainprice family are once again in agreement. H H Mainprice and Clare Mainprice give their comments on the current debate on VAT avoidance arrangements