VAT

Richard Asquith considers HMRC’s rethink on the taxation of bitcoins

James Smith

Upfront payments from seller to buyer on share sales (so-called negative consideration) are on the increase. James Smith and Alistair Craig examine the tax consequences

Kevin Hall

Kevin Hall answers a query on VAT and nursing homes

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock review recent VAT developments, including decisions in ATP PensionService, Dixons Retail and Leeds City Council, and draft VAT measures to be included in the 2014 Finance Bill.

Michael Conlon KC

Rupert Shiers

Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.

Nick Skerrett

The advocate general’s opinion in the Danish VAT case of ATP PensionService suggests the management of defined contribution pension schemes should qualify for VAT exemption in appropriate cases. Nick Skerrett looks at the issues.

David Quentin, Mike Lane, Adam Craggs

A look back on some of this year’s key developments:

Mike Lane takes stock on the BEPS project, and what to expect;
David Quentin gives an outspoken view on how business and tax professionals responded to the tax avoidance debate in 2013;
Adam Craggs sums up some cautionary tales for advisers in the light of the BAA, Mehjoo and Cotter decisions this year.

Amanda Brown

Adam Rycroft

Adam Rycroft and Amanda Brown review the CJEU decision in the Dixons Retail case concerning VAT on fraudulent card transactions, and consider the wider impact of the court's underlying approach whereby transactions are taxed in accordance with their economic rather than legal analysis.