Lee Squires and Fiona Bantock assess recent developments, including the decisions in AN Checker , Pactor Vastgoed and Granton Advertising, plus the consul tation on the VAT treatment of public bodies and the E U standard VAT declaration.
Following the recent decision in Pactor Vastgoed on the Dutch option to tax, Gary Richards and Alan Sinyor analyse the possible implication for the UK system, especially for those taxpayers who accounted for VAT under the capital goods scheme following the purchase of a property as a TOGC.