Issue: Vol 154, Issue 3999

MIKE TRUMAN introduces initial reactions to the Budget from a team of expert contributors

NEIL WARREN examines the rules relating to refunds of overseas VAT and asks whether these represent an opportunity or a minefield.

PETE MILLER of Ernst & Young exhorts the Revenue to revise its treatment of clearance applications.

How should a partnership insure itself against an unplanned exit of a mortal kind? PENNY BATES has the answers. MANY BUSINESSES, PARTICULARLY professional practices, operate as partnerships....

Business Brief 4/2005 dated 2 March 2005; Business Brief 5/05 dated 3 March 2005

E-tools; Correction

Extracts from the Revenue's 75th Tax Bulletin.

Hansard, 4 March 2005, vol 431, no 48, col 1406w.

XI Software Ltd; Collins (SpC 450); Finanzamt Gladbeck v Linneweber (Case C-453/02); Finanzamt Herne-West v Akritidis (Case C-462/02), European Court of Justice, 17 February 2005; Burrell and another...