Was the supply of roof panels a supply of energy saving material?
Was dog food a ‘meal’?
Vinny McCullagh assesses the impact of HMRC’s victory at the Court of Appeal in HMRC v BT
Helen Thompson and Daniel Lyons outline ways that VAT-registered businesses can mitigate the risk of unwittingly participating in MTIC fraud
Was a private cab company an agent for its drivers?
Was a car financing arrangement, with no obligation to buy, a supply of goods?
Were late membership fees consideration for a service?
Lee Squires and Fiona Bantock examine three recent case decisions on VAT that matter, as well as new rules on the VAT treatment of refunds made by manufacturers
Graham Elliott explains why VAT group registration is ‘a riddle, wrapped in mystery, inside an enigma’