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
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