HMRC has published updated versions of:
George Peretz explains the different ways under EU law in which taxpayers can seek to complain about differences in tax treatment
Nick Skerrett and Tony Hopkinson examine a recent judgment of the CJEU concerning the VAT liability of services provided to tenants under a property lease, which arguably diverges from the approach taken in Tellmer
Parts of HMRC notice will have the force of law
HMRC has published updated versions of several VAT notices
Lee Squires and Fiona Bantock review the developments in VAT that matter, including the recent decisions in Grattan (adjustments to taxable amounts), JIB Group (recovery of VAT by independent pension trustees) and Field Fisher Waterhouse (service charges).
Exemption for intra-Community supplies
Self-supplies of goods
Repayment claim by golf club
Horse: input tax deduction