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VAT


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

Review of election proposals by Anant Suchak

Human rights issues are increasingly in play in VAT. Peter Mason examines the key issues

Mark Joscelyne and Ben Jones summarise the tax treatment of the most common forms of inducement offered to tenants to enter into new leases

Review of budget proposals by Daniel Lyons and Donna Huggard

Michael Conlon QC on VAT

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