Ian Zeider, Rob Smith and Cathryn Vanderspar (Travers Smith) consider the UK’s interpretation of special investment fund following enactment of the recent VAT finance order.
Undermining commercial reality?
A recent AG opinion, if followed, will limit VAT recovery on costs incurred in connection with abortive transactions, writes Laura Hodgson (Travers Smith).
No fixed establishment through parent-subsidiary relationship.
In the light of two recent surveys and HMRC’s evaluation, Paul Aplin OBE stakes stock of and considers the future for MTD.