Hartley Foster and Martin Caplice from the Tax Investigations and Disputes Team at DLA Piper, comment on Madeley & Finnigan v HMRC
Craig Thomson, senior manager, Deloitte's Tax Risk & Resolution Group discusses the recent Special Commissioners' case of Jade Palace v HMRC
David Blumenthal, Tax Partner, Dewey Ballantine, describes the anti-avoidance rules on both sides of the Atlantic
Carlos Ortiz, Partner, and Aileen Barry, Director, of DLA Piper Rudnick Gray Cary's New York and London Offices, respectively, examine the US & UK approach when monitoring tax compliance
Mark Schofield, tax partner, and Sophie Gimber, tax manager, of PricewaterhouseCoopers LLP, look at what consultation with industry means in the UK and US
Deborah Butler and George Bowden, both of the Internal Revenue Service, USA, describe the various mechanisms available to taxpayers to obtain advice from the Service regarding their tax obligations
Jeremy Woolf, of Pump Court Tax Chambers, discusses claims by customers against their suppliers for overpaid VAT
Jason Collins, of McGrigors, discusses the European community's approach to VAT fraud
Stephen Oliver QC, Presiding Special Commissioner and President of the VAT and Duties Tribunals, reflects on the postponement of the Tribunals Bill and explains a new Practice Statement
Peter Sheppard, of the Royal Bank of Scotland plc, considers HMRC's latest proposals to reform the recovery of input tax in a partial exemption context