VAT default surcharge: reasonable excuse
VAT: calculation of repayment claim
VAT: whether advertising or event organising
VAT: reduced rate for energy saving materials
VAT: management of defined contribution pension schemes
Corporation tax assessment on VAT repayment
The VAT treatment of public bodies is complicated, inconsistent and outdated. Martin Salisbury and Ian Hyde consider the European Commission’s consultation on reforming the rules
Simon Moulden, partner, Obsidian Law, writes, the Secret Hotels2 case reveals the importance of agency and intermediaries
Kendra Hann and Donna Huggard report on a growing awareness of VAT at board level
David Wilson considers possible VAT announcements