Continuing our series on legal concepts aimed at those working in tax, Jonathan Fisher QC, Barrister, 18 Red Lion Court, provides a brief guide to the fundamental principles of criminal law and practice
Alan Dolton, Editor of Tolley's Tax Cases, surveys the leading direct tax decisions of 2005
Richard Clarke, director, PricewaterhouseCoopers, reviews the first HM Revenue & Customs Annual Report
Peter Hewitt of Ernst & Young LLP, follows up last week's Back to Basics article by considering some of the more complicated issues arising when adjusting input tax under the Capital Goods Scheme
Continuing this series of basic informative articles, Peter Hewitt, Ernst & Young LLP, explains the adjustment of VAT recovery for capital items under the special Capital Goods Scheme
John Hayward reports on the New Pensions Tax Regime: Planning for A Day conference
Gary Ashford, senior tax investigations manager, Grant Thornton, discusses the risk-based approach to tax enquiries
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
John Whiting, tax partner with PricewaterhouseCoopers, reviews the tax changes announced in last week's Pre-Budget Report that impact the employer and employee and for once finds little to worry about
Pete Miller, Corporate Tax Director, Ernst & Young, reports on the corporate changes in Pre-Budget Report 2005