Peter Hewitt of Ernst & Young LLP, follows up last week's Back to Basics article by considering some of the more complicated issues arising when adjusting input tax under the Capital Goods Scheme
Continuing this series of basic informative articles, Peter Hewitt, Ernst & Young LLP, explains the adjustment of VAT recovery for capital items under the special Capital Goods Scheme
Gary Ashford, senior tax investigations manager, Grant Thornton, discusses the risk-based approach to tax enquiries
Continuing our series of basic informative articles, Astrid Krause, Senior Manager, and Ruby Dhillon, Manager, Deloitte, discuss VAT and Business Promotion Schemes
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
Andrew Rimmer, Senior VAT Manager, Baker Tilly, outlines the main VAT and Indirect Tax issues in the Pre-Budget Report
Peter Coombs, University of Kent, outlines changes to the basic features of partial recovery of input tax
Piet Battiau, Adviser International tax and VAT, KBC Group, Chair VAT Working Group, European Banking Federation, looks at the changes anticipated in VAT and Financial Services from a European perspective
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, considers some of the changes in charity tax legislation that have taken place over the last two months