They say 'only fools and horses work'... An adviser explains the intricacies of VAT to a small Peckham based business with ambitious plans to expand its trading operations. David Rudling reports.
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of key developments in the VAT world.
Anne Fairpo (Temple Tax Chambers) examines VAT in a blockchain world.
Graham Elliott (City & Cambridge Consultancy) considers a recent tribunal decision on whether redundancy payments were consideration for a supply of goods or services.
The CJEU rules that claims handling services supplied by Aspiro are not exempt under article 135(1)(a) of the VAT Directive, say Kevin Carletti & Richard Louden of KPMG.
Lee Squires and Fiona Bantock (Hogan Lovells) provide a round-up of recent developments, including: the CJEU decision in Minister Finansów v Aspiro SA; the Court of Appeal cases of Davis & Dann and BPP Holdings; and the Upper Tribunal decision in Bratt Auto.
Tony Beare (Slaughter and May) describes the potential impact of two Upper Tribunal decisions in relation to the proportionality of VAT default surcharges.
The VAT discrimination against temporary staff continues, writes Graham Elliott (City & Cambridge Consultancy Ltd).