David Anderson, Associate at McGrigors, discusses the judgment of the European Court of Justice in Staatssecretaris van Financien v BF Joustra Case C-5/05
An update on hydrocarbon oil tribunal cases, by James Bullock and Dave Anderson, of McGrigors
Alan Dolton, Editor of Tolley's Tax Cases, describes the second day of the Committee of the Whole House debate on the Finance Bill
McGrigors Tax Litigation Team start a new column on customs and excise duties
Alan Dolton, Editor of Tolley's Tax Cases, outlines the Second Reading debate on the Finance Bill
The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics
Ian Fleming assesses the current position as to what quantities of excise goods can be legitimately imported into the UK, when excise duty and the equivalent of our VAT have been paid elsewhere
Andrew Rimmer, Senior VAT Manager, Baker Tilly, outlines the main VAT and Indirect Tax issues in the Pre-Budget Report
Daniel Anghel and Tania Pavlova, Senior Managers, PricewaterhouseCoopers, summarise recent VAT developments in Romania and Bulgaria