Gavin McFarlane of Temple Chambers, Cardiff, brings us up-to-date on the latest Duty and Customs news
Richard Clarke, Senior Manager, and Sue Bradshaw, Senior Manager, PricewaterhouseCoopers, London, look at recent developments
Edward Troup,1 Head of Tax Strategy at Simmons & Simmons, feels that the Treasury Committee's report on the Inland Revenue exposes failings but brings the promise of radical change in tax policy making
Philip Martin, of Marks & Spencer Group Tax, expresses his personal view on the great tax avoidance debate. The opinions expressed are the author's own
Matthew Taylor, Partner, Ernst & Young's Insurance Tax group, alerts us to a particular aspect of tax accounting, which has caused much debate
Ben Flockton, Consultant, Ernst & Young, examines three recent VAT cases which affect insurance-related services
Louise Rippon, 3 Temple Gardens Tax Chambers, reports on the Wyman Debate on 15 May, where the motion read 'This house believes that tax is not a moral issue — it's purely a matter of law'
John Arnold and Wilbert Nieuwenhuizen, both of Ernst & Young in Amsterdam, look at the very different VAT treatment of share issues and sales in the Netherlands and the UK
Judith Freedman, KPMG Professor of Taxation Law, University of Oxford, argues that the debate on tax avoidance needs to be re-cast
John Davison, Indirect Tax Partner, Baker Tilly continues our series on the various VAT problems of developing a property business. In this article Albion is trying to resolve its existing problems and start utilising the new reduced-rate reliefs