Gavin McFarlane of Temple Chambers Cardiff, discusses a pivotal case, R v Early, in the series of excise duty appeals relating to London City Bond and Operation Stockade
Is Customs' threat to criminalise some forms of tax avoidance which are currently accepted as legitimate a real threat to tax planners? Clare Mainprice investigates
Stephen Camm and Tim Brown, from PricewaterhouseCoopers' tax investigations business look at recent developments
Andrew Watt, Director of Tax Investigations, WJB Chiltern plc, describes the mechanics of an Inland Revenue raid and how best to deal with it
Gordon Keenay of KPMG Stamp Taxes Group, and formerly Business Director of Inland Revenue Stamp Taxes, comments on the halfway point in the modernisation of stamp duty
Alan Dolton, Editor of Tolley's Tax Cases, reviews some of the most significant decisions reached in 2002