Patrick Cannon looks at some issues raised by the application of the direct tax penalty provisions in FA 2007, Sch 24 to SDLT from April 2010 and at the extent of a professional adviser's personal liability for a penalty
Nicholas Bowen, Doughty Street Chambers, explains and examines the implications of the Court of Appeal's judgment in Neil Martin Ltd v HMRC. He argued the case for the company before the Court of Appeal
Katherine Brown, Manager, Tax Investigation Services at PKF, reports back on the latest Tolley's Practical Tax Investigations Conference held in London on 7 October 2004
Alan Dolton, Editor of Tolley's Tax Cases, reviews some of the most significant decisions reached in 2002