Peter Binning, partner at the London solicitors Corker Binning,1 considers the consequences of the Government's recent decision to allow extradition to the USA without the need for evidence to be submitted
In this article Peter Cussons, PricewaterhouseCoopers LLP, focuses on tax avoidance disclosure (TAD) and the SA Dangeville case relating to unlawful tax collection and the first protocol protection of property rights
John Cullinane, Tax Partner, Deloitte, writes on taxpayers' rights and the role of the Third Man
To what extent do taxpayers have a right to plan their tax position nowadays? John Whiting reviews old and new guidance and points out that tax planning is still an entirely valid activity
Gary Ashford, tax investigations senior manager, Grant Thornton, discusses taxpayers' rights and responsibilities during enquiries
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Jim Cormack and Jonathan Fisher QC consider the differences arising in HMRC prosecutions for tax offences north and south of the Scottish border
Richard Clarke, tax investigations director, PricewaterhouseCoopers, discusses two HMRC developments which have added to the complexities of advising clients under enquiry
Ian Heron, HMRC Central Compliance, considers the implications of the Bond House ruling both for businesses appealing against non-economic activity decisions and for HMRC's strategy to tackle MTIC fraud
Alan Buckett, Head of VAT Services at Day, Smith & Hunter, considers the key findings from a recent report by HMRC 'Findings of the Review of Links with Medium-Sized Businesses' published at the end of 2005