Sean McGinness (The VAT Consultancy) answers a query on VAT on cross-border business establishments
Lee Squires and Fiona Bantock (Hogan Lovells) examine two recent cases, as well as recent HMRC briefings and the MOSS.
Vaughn Chown (Gabelle) answers a query on the VAT changes for e-services and the mini one-stop shop
Daniel Lyons summarises the key VAT measures from the Budget.
Richard Woolich reviews changes to the place of supply rules in 2015 and the extended one stop shop.