Issue: Vol 161, Issue 4141

NEIL WARREN considers some of the VAT issues relevant to hotels and bed and breakfast establishments

PHILIP FISHER looks at the informal economy and suggests that HMRC should consider employing more 'ghostbusters'

If a group of disparate professionals cannot agree on residence and non-domicile tax issues, what hope is there for sensible legislation, asks ALLISON PLAGER

JAMES KESSLER QC discusses the case of Kessler v Information Commissioner & HMRC

from Rob Ellerby, President, CIOT

Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam (Case C-379/05), ECJ, 8 November 2007

Smith and others v CRC, Chancery Division, 16 October 2007

Total UK Ltd v CRC, Court of Appeal, 18 October 2007

Reported by MARK McLAUGHLIN