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This month’s update by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers the CJEU ruling on fixed establishments.
Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.

Daniel Lyons summarises the key VAT measures from the Budget.

The ruling in Paul Newey (t/a Ocean Finance) leads the month’s briefing by Lee Squires and Fiona Bantock

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