Issue: Vol 0, Issue 1039

Analysis

• Indirect tax management and globalisation
• The VAT increase: who suffers?
• Mixed supplies: a round table discussion
• The new VAT penalties regime
• VAT cost-sharing exemption update
• VAT case studies: Place of supply of goods - business to business

In brief

• VAT groups: infringement proceedings

News

• Tax moves
• Multiple charges
• HMRC's debt backlog
• A progressive budget?
• OECD warning over 50% rate
• BP's corporation tax
• CIOT examinations
• Tax professionals forum
• Office of Tax Simplification: Osborne's distant dream
• Finance Bill debates: Eagle defends complexity

Cases

• Mariapori v Finland
• HMRC v The Rank Group
• Modehuis A Zwijnenburg BV v Staatssecretaris van Financiën
• SL Phillips v HMRC
• Re Ingrid Schmelz
• Isle of Wight Council v HMRC
• Chamberlin v HMRC

Practice guides

• VAT case studies: Place of supply of goods - business to business