Continuing our series of basic informative articles, Leigh Francis, Taxation Manager at the Association of British Insurers, provides an introduction to the general principles of Insurance Premium Tax
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Gavin McFarlane, of Temple Chambers, Cardiff, reports on the HM Customs & Excise First National Tax Conference
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business