Peter Cussons reviews the latest instalment in the long-running FII GLO saga
Chris Morgan provides an overview of recent developments, including the CJEU decision in the FII GLO, the measures announced in the Autumn Statement to tackle tax avoidance and evasion, proposed amendments to the Parent-Subsidiary Directive and updates from France, Spain and Germany.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies
The CJEU’s decision in Le Crédit Lyonnais looks like a re-engineering of the Principal VAT Directive, writes Graham Elliott.
VAT focus with Anbreen Khan and Emma Hughes
Do we need to reconsider the relationship between UK courts and the CJEU, asks Graham Elliott
David Anderson and Nicole Kostic outline case law since Card Protection Plan
Helen Lethaby reviews recent developments affecting the City, and reflects on the carrot and stick approach in last month’s Budget.
Nick Skerrett and Matthew Rees review the decision of the CJEU which widens the VAT SIF management exemption.
Howard Sharkett and Richard Louden review the judgment of the CJEU in Wheels and its impact on occupational pension schemes