VAT

The facts in Presto Consulting Mr R was an employee of a computer software consultancy company (CSP). In 2009, Mr R resigned from CSP to set up a competing company, Praesto (the appellant), as its sole director. In late 2009, CSP sent a letter before...

It’s the principle, not the money.

Michael Reason (Field Court Chambers) reviews a recent Supreme Court decision, which sets out a five point test for whether a college is an ‘eligible body’ for purposes of the VAT education exemption.

Is the arm’s length principle about to enfold VAT?

Legal fees incurred by director

Place of supply of seminars

Listed buildings