Ian Young, Technical Manger, ICAEW Tax Faculty, reports on the recent Wyman Debate on 'This House believes that, in matters of taxation, the Government has too much power by comparison with the citizen'
Richard Hall, Partner in KPMG's Tax Management Services, looks at the potential implications for large business of the merger of the Inland Revenue & HM Customs & Excise
Jim Cormack and Jason Collins of McGrigors look at the impact on tax litigation of the separate legal jurisdictions either side of Hadrian's Wall
Jim Burberry, Indirect Taxes partner, PricewaterhouseCoopers, examines how the independent Scottish legal system, education system and different business practices have influenced the development of VAT
Victoria Linford, an associate in the tax unit at McGrigors, and our Guest Editor, introduces this special issue devoted solely to Scottish tax issues
John Brolly, Associate Director, who heads up the Chiltern plc Tax Investigations Group in Scotland, looks at direct tax investigations north of the border
Paul Harrison, Partner, KPMG Tax Management Services, raises concerns about the consultation document on HMRC powers and the future of tax enforcement
Mark Whitehouse, McGrigors, looks at some of the differences between income tax and National Insurance, both in terms of the scope of the charges and the procedures that apply to each
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, looks at how the tax and tax credit systems treat families and family structures, and considers how it reflects changing social values
John Jeffrey-Cook, Clerk Emeritus of the Worshipful Company of Tax Advisers, reviews highlights of the past 200 years