Input tax on legal fees incurred in relation to a director
Validity of search and seizure warrants
Group relief and the appointment of a receiver
Film scheme – taxpayer not trading
Are hire-purchase agreements supplies of goods?
Input tax recovery and partially exempt traders
Rectification of HMRC’s mistake
Our pick of four interesting cases reported since July.
CJEU rules on the VAT cost sharing exemption and exempt supplies
Foreign income dividends and EU law