IN BRIEF

A recent AG opinion, if followed, will limit VAT recovery on costs incurred in connection with abortive transactions, writes Laura Hodgson (Travers Smith).

Non-UK resident clients with no UK permanent establishment that engage UK-based workers through intermediaries to carry out work for them should not be subject to the new rules, write Philip Gilliland and Stephen Pevsner (Proskauer).

Some suggested reading for the chancellor. 

HMRC could be preparing for its swan song in Luxembourg following the Supreme Court’s reference to the CJEU in the matter of Zipvit Ltd.

You know what I mean.

More costs are deductible than might previously have been thought, but a high bar is set for holding companies.

The High Court in Chalcot Training Ltd considered whether a payment into an EBT is remuneration or a distribution.

No fixed establishment through parent-subsidiary relationship.