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.
The recent Pendragon case in the Court of Appeal might have cast some much needed clarity on the scope of the EU principle of abuse of rights in the context of VAT, comments Chris Bates.
Lee Squires and Fiona Bantock assess the recent VAT developments that matter, including the recent decisions in Pendragon, GSTS Pathology and PPG Holdings
Timothy Jarvis comments on the CJEU judgment in PPG Holdings concerning VAT recovery for pension funds.
Treatment of private use of goods as supply of services