GSTS-PATHOLOGY

The Government of India has introduced a series of GST amendments effective from October 1, 2025. These include major updates to compliance processes, return filing, and exemptions for SMEs. The reforms are aimed at reducing complexity while broadening the tax base.

Lee Squires and Fiona Bantock assess the recent VAT developments that matter, including the recent decisions in Pendragon, GSTS Pathology and PPG Holdings

Gary Richards criticises HMRC’s conduct in the GSTS Pathology case.

Kevin Smith and Richard Doran look at the effect on taxpayers challenging HMRC by judicial review