Linda Adelson and David Jamieson consider the application of the principle of economic reality in practice
Peter Mason compares the EU and UK legislation on transfers of going concerns and finds that it's no wonder many businesses are in doubt as to whether a particular transfer may be regarded as a non-supply
As the EU Commission’s review of the Tour Operators Margin Scheme stalls, Damon Wright explores the problems that the current rules present for UK travel businesses
Julie Park and Karen Mulcahy review the practical and commercial considerations arising from the continued debate over mixed and single supplies
HMRC announced that they are discussing with ‘interested parties’ an initiative to ‘crack down on VAT rule breakers’. The campaign, to be launched later in the summer, will focus on individuals and businesses who are trading above the VAT threshold but have not yet registered for VAT.