A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Harkness on the advent of GAAR health checks; David Whiscombe on a mixed bag for SMEs; Sarah Cormack on the proposed anti-avoidance rules on transfer of assets abroad; and Daniel Lyons highlights proposed changes to the VAT retail export scheme
Company supplying locum doctors to hospitals
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