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Johnson on U.K. Tax Update

Paul Caron
,

Tax_analysts_278 Trevor Johnson has published U.K. Tax Update:  The Usual Suspects Are Innocent, 41 Tax Notes Int’l 695 (Feb. 27, 2006), also available on the Tax Analysts web site as Doc 2006-2439, 2006 WTD 40-5.  The article takes a look at recent efforts by Her Majesty’s Revenue & Customs to combat VAT avoidance — specifically through missing trader intercommunity fraud — and determines that HMRC is once again on the wrong trail.

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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