Changes to the list of eligible bodies for the purpose of VATA 1984 s 33A
Richard Wild considers the recent St Martin’s Medical Services case from the First-tier Tribunal, in which HMRC’s attempts to counter an anti-avoidance scheme were found to have backfired.
VAT change required on abolition of police authorities
Government seeks 'diverse and competitive' HE sector
Lee Squires and Fiona Bantock review the VAT developments that matter.
David Barton sets out issues for advisers to consider this month
VAT reforms should provide food for thought, says Sarah Halsted
‘What is a car …’ guidance updated for new models
Seven new VAT information sheets explain how changes to address ‘borderline anomalies’ in VAT will work.
Julie Park assesses the effect of HMRC's new guidance