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TELECOMMUNICATIONS


Giles Salmond (Stewarts) examines an FTT decision covering a variety of VAT issues, including the time of supply, the voucher rules and the use and enjoyment provisions.
Mobile phone plan bundles.
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
 
Card image Kevin Hall, George Bull, Punam Birly, Chris Agnoli, Michael Alliston, Sandy Bhogal, Andrew Goldstone, Patrick O'Gara, Sophie Dworetzsky

Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.

Richard Woolich reviews changes to the place of supply rules in 2015 and the extended one stop shop.

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