Richard Insole and Judith Lesar (Deloitte) review the Mapfre case, which clarifies the term ‘insurance’ for VAT purposes but raises questions about the treatment of certain warranty contracts.
Peter Stevens (TWM Solicitors) examines two recent consultations of interest to employers and employees or contractors alike.
Shiv Mahalingham (Duff & Phelps) examines recent developments affecting transfer pricing.
Tax Journal's coverage of the Summer Finance Bill.
A detailed summary of the Summer Finance Bill, provided by EY.