Finance Bill 2016 includes provisions for HMRC to require information on certain state aid issues so that the department can provide it to the European Commission, says Kelly Stricklin-Coutinho (39 Essex Chambers).
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.
No Moore relief. Experts at BKL Tax review a recent tribunal decision.
Thank you to this month's authors.
Is there a sleight of hand, asks Eloise Walker (Pinsent Masons).
A sweet and sour Budget, writes Chris Sanger (EY).
An even bigger Budget for big business, writes Dominic Robertson (Slaughter and May).
Sweetening the pill, writes Lynne Rowland (Kingston Smith).
This Budget starts to level the playing field, writes David Whiscombe (BKL).
There were few new compliance measures, but what was noteable was the return of announcements on VAT enforcement, writes Jason Collins (Pinsent Masons).