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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.