Daniel Lyons summarises the key VAT measures from the Budget.
Graham Elliott considers Secret Hotels2 concerning VAT and agency
The Supreme Court’s rejection of HMRC’s arguments for determining whether Secret Hotels2 Ltd was an intermediary or whether the company was ‘acting in its own name’, may now make it easier for some businesses to adopt an agency business model, writes Damon Wright
Darren Mellor-Clark answers a query concerning the VAT issues on the ring-fencing of a bank’s retail business
The VAT treatment of public bodies is complicated, inconsistent and outdated. Martin Salisbury and Ian Hyde consider the European Commission’s consultation on reforming the rules
Simon Moulden, partner, Obsidian Law, writes, the Secret Hotels2 case reveals the importance of agency and intermediaries
Kendra Hann and Donna Huggard report on a growing awareness of VAT at board level
David Wilson considers possible VAT announcements
Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena
Sarah Halsted provides an updated guide to the VAT standard rates and compliance thresholds across the European Union