Welcome to the first edition of the 2009 PricewaterhouseCoopers Legal LLP's series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation and history and their analysis of the implications of the cases.
Richard Alderson and Simon Wilks, PricewaterhouseCoopers LLP, look at how the new Business Payment Support Scheme has been received by business and how to have a successful conversation with HMRC
Peter Jenkins, Global Director of Indirect Tax at Ernst & Young, referees a debate on the future of the VAT and Customs Tax appeal system at a seminar of the London branch of CIOT on 25 November, 2008
Chris Reece brings us more VAT Tribunal summaries. This week he covers 20848 – 20870. These are up-to-date to 26 November 2008
James Bullock of McGrigors LLP summarises the Pre-Budget Report's effect on compliance, investigations and disputes
Eloise Walker, Corporate Tax Partner, and Michael Hunter, Senior Tax Associate, Pinsent Masons, consider pitfalls in the tax treatment of payments made following an acquisition
Caroline McDermott, Solicitor, and Alison Walker, Associate, in the Tax Group at Pinsent Masons provide an overview of commercial and tax issues for a buyer when acquiring from an administrator
John Christian, Corporate Tax Partner, and Maxwell Creighton, Tax Associate, Pinsent Masons, discuss the tax treatment of costs and expenses incurred on a share sale