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Harry Gillow (Monckton Chambers) examines three decisions concerning the VAT treatment of fees charged by local authorities across the UK for access to sports and leisure facilities.
A significant change in HMRC’s position.
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including: Groupe Steria; management fees under UK treaty and minimum alternative tax in India; country by country reporting in Australia; debt capitalisation changes in New Zealand; and measures to encourage multinationals to locate headquarters in Thailand.

As part of a package of measures, the Ministry of Justice (MoJ) is proposing to introduce a split-fee structure for the Tax Chamber of the First-tier Tribunal or the Upper Tribunal (Tax and Chancery). Nick Skerrett (Simmons & Simmons) comments  on what's proposed.