Lee Squires and Fiona Bantock review the recent VAT decisions in Esporta (VAT on late paid gym fees); Simpson & Marwick (bad debt relief); PPG Holdings (deductibility of pension fund costs) and Commission v UK (VAT grouping infraction proceedings)
David Anderson and Matthew Rees consider the Advocate General’s opinion in PPG Holdings, the latest case to consider whether defined benefit pension schemes are ‘special investment funds’ for VAT purposes.
VAT focus with Shimon Shaw, who looks at the long-running Aimia case
HMRC’s policy must be scrutinised, says Graham Elliott
Lee Squires and Fiona Bantock assess recent developments, including the judgments in Commission v Ireland (VAT grouping infraction proceedings) and ITC (restitutionary claims against HMRC)
Nick Skerrett and Matthew Rees review the decision of the CJEU which widens the VAT SIF management exemption.
This month, UK VAT celebrates its 40th birthday. Here, practitioners reflect on VAT's evolution in the UK and the spread of consumption taxes across the globe
Howard Sharkett and Richard Louden review the judgment of the CJEU in Wheels and its impact on occupational pension schemes
Michael Brady considers what the BGZ case means for single vs multiple supplies and the VAT treatment of recharges
Experts at Deloitte examine the tax issues for retail businesses. Abdul Nabi (Marks & Spencer) and Jan McLeish (Sainsbury's) provide in-house views.