FEES

Harry Gillow

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

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Chris Morgan

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.

Nick Skerrett

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.