Greg Sinfield and Lee Squires identify the recent VAT developments that matter, including the decisions of the ECJ in GFKL Financial Services (assignment of debts at a discount) and Sauer-Danfoss (reclaiming overpaid VAT).
Peter Mantle reviews the recent decision of the ECJ concerning claims against the State where the burden of unlawful tax is passed on
HMRC is reminding caravan site owners and their customers that three extra statutory concessions are to be withdrawn with effect from January 2012.
How to prepare for and avoid the pitfalls, by Michael Hunter
What is ‘fair and reasonable’ apportionment of residual input tax? Lorraine Parkin reviews the recent First-tier Tribunal decision in Volkswagen Financial Services (UK) Ltd which presents an opportunity to claim a VAT refund
Simon Whitehead reports on a message from the ECJ on the defences available to prevent reimbursement of wrongly levied taxes
Greg Sinfield and Lee Squires identify this month's VAT developments that matter, which include HMRC's guidance on VAT on individual voluntary agreements, a taxpayer win on input tax recovery for hire purchase businesses, and guidance from the ECJ on when a person disposing of land will be liable to VAT.