The Upper Tribunal has set a limit on what can be considered a ‘special legal regime’, writes Howard Watkinson (Devereux Chambers).
Vaughn Chown (Gabelle) answers a query on VAT on the sale of food.
The Upper Tribunal’s decision to uphold the First-tier Tribunal's ruling in Astral creates opportunity, but also uncertainty regarding what counts as the construction of a new building. Graham Elliott (Withers) examines the issues
Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter
By Graham Elliott, consultant, Withers