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Retailers likely to benefit from High Court decision
Users must now provide date of birth
Finance Bill clause covers transfer of overpayment claims
NEIL WARREN considers some of the VAT challenges facing charities and opportunities for saving tax
HMRC's dilatoriness resulted in near disaster in a recent fraud case. PHILIP RIDGWAY reports
Consultation on partial exemption launched
Is it time for some clarification to the flat rate scheme? RICHARD CURTIS considers the meaning of 'turnover' and 'income'
Studies argue that globalisation requires new approach to taxation of profits
'Bodies governed by public law' and 'special legal regime'
In the countdown to the possible revocation of elections next year, NEIL WARREN considers the main VAT changes in the new option to tax regulations
Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief
Government's reliance on indirect taxes forecast to grow
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