Adjustment of input tax deduction
Private tuition
Lee Squires and Fiona Bantock assess recent developments, including the decisions in Le Crédit Lyonnais, University of Cambridge and TLLC, plus the EU proposal on the VAT treatment of vouchers.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies
The CJEU’s decision in Le Crédit Lyonnais looks like a re-engineering of the Principal VAT Directive, writes Graham Elliott.
Daniel Barlow, Deloitte, looks at special schemes for travel agents
Colin Laidlaw, Baker Tilly, on the latest EC report
Input tax on conversion of hairdressing salon into cafe
Right to use apartment: whether a supply