Julie Park (The VAT Consultancy) reviews the potential impact on VAT and customs duty.
Nick Skerrett (Simmons & Simmons) examines the Court of Appeal’s decision in BPP Holdings, where HMRC was barred from VAT proceedings under the Mitchell approach.
The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).
Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the VAT developments that matter.
Entities with a UK corporate tax permanent establishment will frequently have a UK VAT fixed establishment. This should not always, however, be considered as a foregone conclusion, particularly for foreign businesses performing UK construction projects, writes Justin Miller (VAT systems).
Will it be a Budget dominated by pensions, as was expected, or will it be dominated by new concerns over the state of the economy and the public finances? David Smith reports.
Paula Tallon, Paul Howard (Gabelle) and Adam Bradley (Taylor Vinters) present a practical guide to the legal and tax issues that need to be addressed on a buyback by a private company out of distributable profits.