Etienne Wong (Old Square Tax Chambers) examines how Wakefield College has supplanted Longridge as the final word on what ‘business’ means for VAT.
Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.
Liz Wilson (Squire Patton Boggs) considers whether the Supreme Court’s decision shifts the boundary between acceptable and unacceptable SDLT planning.
The role of commercial purpose in arm’s length rules is reconsidered by the CJEU, and appears more generous to taxpayers, writes Kelly Stricklin-Coutinho (39 Essex Chambers).
Helen Cox and Kassim Meghjee (Mishcon de Reya) consider the case’s progress through the courts and the practical impact of the Court of Appeal decision.
Are payment service providers going to become VAT collectors? Paul Anning and Alistair Godwin (Osborne Clarke) examine HMRC’s proposals.