There have been two conflicting tribunal decisions on the recovery of overpaid VAT where a company either later joined or left a VAT group. Nick Skerrett and Gary Barnett analyse the decisions in Standard Chartered and MG Rover Group
After 11 years of litigation, the Supreme Court has held that a claimant can make successive claims for cross-border group relief as long as they are not time barred. Simon Whitehead and Rachel Garwood review the decision and examine the implications
Nigel Doran examines the unorthodox contract settlement in the Ardagh case, and the lessons for advisers.
Chris Morgan reviews recent international tax developments
Jonathan Legg on the Court of Appeal’s reversal of the decision by the Upper Tribunal