In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Greg Sinfield and Matthew Legg, of Lovells LLP, regret that a recent ECJ decision has created uncertainty
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 16 June 2009
Jim Harra (Director CT & VAT, HMRC) looks forward to a challenging time for VAT-registered businesses