The CJEU has held that reverse charge VAT is due where an overseas entity recharges costs to a branch registered within a VAT group, in a decision that sits uncomfortably with the principle in FCE Bank. Nick Skerrett and Gary Barnett (Simmons & Simmons) consider the implications.
Helen Lethaby takes stock of the changes which have fundamentally changed the rules of engagement between the financial sector and HMRC over the past few years, looking in particular at the impact of the banking code of practice and the GAAR on the behaviour of taxpayers, HMRC and the courts
Martin Mann provides guidance on the taxation of gift of shares in a family company
Richard Woolich and Jonathan Gordon consider the implications for future VAT planning following the FTT decision in DPAS Ltd
A basic transfer pricing model may be the fairest approach, says Sara Luder
A claim for business property relief may be a once in a lifetime occasion, but vigilance is required to ensure that it is a happy one.