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VAT-PLANNING


Hastings: when does a fixed establishment exist? premium
Card image Richard Woolich
Card image Aaron Bradley
The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.
 
18 April 2018
VAT focus: Recent cases on the principle of abuse of law
Card image David Anderson
Card image Judith Lesar

David Anderson and Judith Lesar examine the highs and lows of the Halifax principle in three recent decisions.

5 September 2013
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