Nick McChesney answers a query on VAT on app sales, considering the impact of changes effective from next January
Graham Elliott assesses the impact of the First-tier Tribunal decision in Wakefield College concerning VAT and further education colleges
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter
Sometimes HMRC changes its mind after expressing its view to a taxpayer. But what if its original view represented an agreement? Rupert Shiers identifies practical points surrounding this issue from a recent tribunal decision
Timothy Jarvis considers the recent decision in Reed Employment concerning when overpaid VAT can be recovered
Keith Webster and Richard Croker of CMS Cameron McKenna report on HMRC’s brief on occupational pension schemes following PPG Holdings
Richard Woolich and Jonathan Gordon consider the implications for future VAT planning following the FTT decision in DPAS Ltd
Amanda Brown examines the recent CJEU judgment in Bridport, a case which raises issues of wider interest than only the VAT treatment of ‘green fees’ paid by visiting golfers
Julie Park comments on a recent decision of the First-tier Tribunal on belly dancing and the VAT exemption for education