Michael Camburn and Gavin McLoughlin consider the CA decision in a case on the VAT tour operators' margin scheme.
Briefs 34/12 and 35/12
SI 2012/3060
How does EU-level action on taxation affect the UK?
December is not just about the Autumn Statement. Nigel Neville examines other key issues for advisers to consider this month.
Melanie Hall QC explains why the recent AG opinion is likely to be good news for those in favour of HMRC's long-held practice of allowing non-taxable persons to belong to VAT groups
Revenue & Customs Brief 33/12
HMRC has updated the following VAT notices:
Dominic Stuttaford and Andrew Roycroft (Norton Rose) examine developments in tax affecting the attractiveness of the UK as a location for insurance group holdings, the VAT exemption for intermediaries rules, VAT on insurance restructurings and the increasing importance of insurance premium tax. Jennie Rimmer (Aspen) provides (below) an in-house perspective.
SI 2012/2951