The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over the coming weeks, together with the relevant legislation and history and its analysis of the implications of the cases
Alan Buckett, a long-serving member of the Editorial Board, considers how VAT has changed in the last 20 years
Peter Hewitt, Ernst & Young LLP, London, discusses the development of UK VAT in the period since his first article in Issue 1
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 15 June 2009
Amanda Brown and Keith Anderson, both partners in the indirect tax team at KPMG in the UK, consider Halifax in relation to the decision in Pendragon