This month, UK VAT celebrates its 40th birthday. Here, practitioners reflect on VAT's evolution in the UK and the spread of consumption taxes across the globe
Training centre constructed by charity
Retractable fire curtains
Financial transactions: claim for repayment of VAT
SI 2013/701
SI 2103/660
SI 2013/659
Howard Sharkett and Richard Louden review the judgment of the CJEU in Wheels and its impact on occupational pension schemes
Michael Brady considers what the BGZ case means for single vs multiple supplies and the VAT treatment of recharges