Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases surveys some of the leading direct tax decisions reached in 2004. The indirect tax round-up will be published in a forthcoming issue
Ernst & Young provide us with a summary of the Chancellor's proposals
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