Peter Mason answers a query on the problems with VAT groups in the case of a US banking client.
Vinny McCullagh assesses the impact of HMRC’s victory at the Court of Appeal in HMRC v BT
Helen Thompson and Daniel Lyons outline ways that VAT-registered businesses can mitigate the risk of unwittingly participating in MTIC fraud
Lee Squires and Fiona Bantock examine three recent case decisions on VAT that matter, as well as new rules on the VAT treatment of refunds made by manufacturers
Graham Elliott explains why VAT group registration is ‘a riddle, wrapped in mystery, inside an enigma’
The recent decision in Littlewoods Retail confronts the problem of when compound interest is payable on overpaid VAT, while recognising the exceptional nature of that case, writes Michael Conlon QC
Kevin Hall provides a ‘back to basics’ guide to the flat rate scheme, the cash accounting scheme and the annual accounting scheme
On 13 March 2014, the CJEU handed down five judgments on fiscal neutrality. As barrister Frank Mitchell observes, the decisions are 'difficult to reconcile' and 'pull the law in different directions'.
Lee Squires and Fiona Bantock review recent key developments, including the decisions in ATP PensionService, Secret Hotels2 and Esporta, as well as principal VAT measures from the Budget
Robert Waterson considers the High Court decision in Littlewoods concerning the recovery of compound interest on overpaid VAT