Martin Scammell of Eversheds LLP looks at the new rules for the option to tax
Liesl Fichardt, partner, Farzana Ali and Sarah Gatehouse, associates, Berwin Leighton Paisner LLP report on the Tax Litigation conference held on 23 April 2008
Michael Devereux and Rita de la Feria, Oxford University Centre for Business Taxation, assess the unjust enrichment defence in VAT, following the ECJ ruling in Marks & Spencer
David Anderson, Senior Associate at McGrigors LLP, looks at how case law has been far from straightforward when it comes to clarifying 'knowledge or means of knowledge' in the area of missing trader fraud
The following titles were featured in 'Tax Publications' in The Tax Journal, Issue 925, 17 March 2008 and further details of these books can be found in that issue.
The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation, history and their analysis of the implications of the case
Anne Fairpo, Director, Wragge & Co, looks at what constitutes an internet delivered service and what the VAT implications are for such a service when dealing with both EU and non-EU states
David Milne QC,1 Pump Court Tax Chambers, charts the history of M&S's claim for a refund of VAT overpaid on teacakes, which has finally resulted in the ECJ ruling in favour of M&S