Nicholas Gardner, Senior Associate and Chartered Tax Adviser, Ashurst, comments
What principles have emerged from recent case law? This question and many others are debated by leading VAT experts including senior members of the Institute of Indirect Taxation
Lorraine Parkin provides an insight into the new penalty regime
How can UK operators benefit from the European VAT cost-sharing exemption?
Shadow Treasury Minister Angela Eagle observed that clause 5 of the Finance Bill ‘completely takes away’ the Labour Government’s policy of restricting tax relief on pension contributions for those earning £150,000 or over, who are ‘the top 2% of earners in the country’.
Sandy Cochrane provides guidance on the place of supply of goods together with the VAT treatment and reporting obligations for certain scenarios
Budget analysis on indirect taxes by Ian Carpenter and Sian Beusch
Michael Conlon QC on VAT
Your impartial need-to-know guide to the coalition Government's emergency Budget