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REDUCED-RATE


Richard Asquith (VP Global Tax, Avalara) reports on the European Commission's change of heart on reduced VAT rates.

The Upper Tribunal considered the application of lower VAT rates in the Colaingrove case. Alan Sinyor (Berwin Leighton Paisner) considers the broader implications of the decision.

In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) cover the latest on pension fund management costs; the Budget announcement on partially exempt businesses with foreign branches; VAT on e-books; and the decision in Colaingrove.

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