The Court of Appeal remits the case back to the FTT. Even so, does the decision embolden HMRC when challenging arrangements as a matter of abuse of law? Frankie Beetham (Squire Patton Boggs) reports.
Triangulation and multiple VAT registration
Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of key developments in the VAT world.
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