Kamlesh Chauhan comments on the implications of the third GMAC case, focusing on the impact of the decision for businesses and the potential for retrospective claims
Savina Kanagasabay and Robert Waterson review the right to recover compound interest following the judgment of the High Court in Littlewoods
Hartley Foster considers the test for MTIC fraud following Mobilx Ltd v HMRC
Michael Ridsdale and Glen Harling consider the High Court judgment in HMRC v Atrium Club Ltd
Clive Jones summarises the current treatment and suggests some practical steps to mitigate VAT costs
Richard Asquith on the VAT crisis sweeping Europe
Louise Higginbottom on corporate and business taxes under the Coalition
Peter Mason reviews the impact of the Court of Appeal decision in InsuranceWide.com
Jade Hall examines Ultrapolymers Ltd, the first decision looking at whether a taxpayer has satisfied the conditions to obtain automatic permission to opt to tax
Owain Draper considers whether the existence of a broad right to compound interest is now doubtful