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
SI 2012/2953
SI 2012/2907
A multi-author special report on key issues, with contributions from the OECD, the Tax Bar and other leading VAT advisers
Michael Brady analyses recent case law concerning the VAT liability of fees relating to the sport of golf, and considers whether distortions of competition are justified