Graham Elliott on the draft VAT legislation on business entertainment of overseas customers
Andrew Green reflects with a practitioner's view on the OTS’s recommendations
James Aitchison provides his view on the choices companies are making with regard to iXBRL
Mike Roberts provides his view on the choices companies are making with regard to iXBRL
LITRG’s view on the PTSP from Robin Williamson
Chris Sanger on the cost of compliance and effective CT rates
Richard Bramwell QC on a purposive interpretation of distributions received by small companies
David Kilshaw on the EC’s formal request that the UK amends anti-avoidance legislation
Jonathan Levy on the decision in Megantic Services Ltd
Jeremy Woolf on the European Commission’s VAT Green Paper