Wetland sites: whether a ‘zoo’
Evidence of export
Education: definition of ‘eligible body’
MTIC fraud: razor blades
Whether leaseback transaction was an ‘abusive practice’
Sarah Halsted provides an update on the latest data
HMRC’s new guidance on VAT on self-storage sheds little insight on those areas where it is needed most, says Graham Elliott. Plus, reader feedback from Jonathan Fisher QC and Ryan Hawthorne
Chris Bates considers the impact of the Court of Appeal decision in Pendragon
The ‘taxable amount’
HMRC’s latest guidance on VAT on self-storage provides little insight on the borderline issues which face many businesses, writes Graham Elliott.