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
SI 2013/601
Experts at Deloitte examine the tax issues for retail businesses. Abdul Nabi (Marks & Spencer) and Jan McLeish (Sainsbury's) provide in-house views.
Julia Lloyd and Chris Bates review the Court of Appeal decision in BAA, in which the court denied the recoverability of input VAT on professional fees incurred on a takeover.
Lee Squires and Fiona Bantock review the impact of recent case law including the decisions in BAA Ltd (VAT recovery on corporate deal costs), Birmingham Hippodrome (HMRC’s set-off powers) and Abdul Noor (FTT's public law jurisdiction).
SI 2013/412
SI 2013/430
Kevin Hall and Vaughn Chown provide a practical overview of some common VAT issues on cross-border transactions
QC was found guilty on 11 February of cheating the public revenue