Issue: Vol 155, Issue 4002

JOLYON MAUGHAM, barrister at 11 New Square, sets out the principles governing hardship applications in the VAT tribunal. OF THE MANY curiosities with which an adviser must wrestle in litigating an...

LEUEEN FOX looks forward to the new structure for the tax tribunals.

RICHARD CURTIS refuses to go quietly when considering tax and criminal activities. AL CAPONE SUPPOSEDLY said: 'The income tax law is a lot of bunk. The government can't collect legal taxes from...

MATTHEW HUTTON summarises some practical stamp duty and stamp duty land tax points arising in trusts and estates.

STEPHEN OLIVER QC reviews the two hundred year history of the Special Commissioners. WHY 'SPECIAL' COMMISSIONERS? Their proper title is the 'Commissioners for the Special Purposes of the Income Tax...

MARK MCLAUGHLIN considers some alternative methods of extracting value from family and owner-managed trading companies.

ICAEW Tax Faculty, TaxRep 13/05, March 2005.

New powers, Chinese agreement and Pre-owned assets.

Hansard, 22 March 2005, vol 432, no 59, col 709w.

Customs Business Brief 8/2005 dated 29 March 2005.

European Commission v UK (Case C-33/03), European Court of Justice, 10 March 2005; Laboratoires Fournier SA v Direction des verifications nationales et internationale (Case C-39/04), European Court of...