CASES

Information notices and non-resident taxpayers

Alexander Graham Reid v HMRC Payment on transfer of employee Ali v HMRC Trade or speculation? Air France-KLM v Ministère des Finances et des Comptes publics VAT on unused air tickets Airtours Holidays Transport v HMRC Recovery of input tax incurred...

Sub-sale relief and alternative finance relief

The taxation of financial dealers and Tower MCashback revisited

Scope of the exemption in respect of payments and transfers

Scope of the exemption in respect of payments and transfers

The reverse charge for material with a gold content

APNs and DOTAS

Scheme to maximise double tax relief

Offshore foundation and the Liechtenstein disclosure facility