Issue: Vol 155, Issue 4005

PATRICK CANNON considers the opinion of the Advocate General in the Halifax , BUPA Hospitals and University of Huddersfield cases.

MARK LEE of Shaw & Co unravels the tax questions that have been building up over the last year in relation to the new rules on revenue recognition. ABSTRACT 40 WAS intended to clarify questions...

MIKE TRUMAN introduces the first of two planned articles on Application Note G, and stakes out a claim for a change to the law. IT'S A RELIEF, in a sense, when something that you have been concerned...

EMMA CHAMBERLAIN takes a practical look at the Revenue's guidance notes on pre-owned assets.

GARETH GREEN explains the proposed transfer pricing rules for persons 'acting together'.

Correspondence from readers on topical subjects. FAQs The evolution of the FAQ approach to the dissemination of technical information now seems to have taken firm root in the life of all taxation...

VAT in the world ...?

Taxware, a supplier of global tax calculation and compliance software, has published a selection of its favourite VAT anomalies from around the world.

Offshore Funds Guide Prosecutions Office Negligible values

Whitbread Group plc v CCE Redundant Employee v McNally Khan v CCE