Halifax applied in relation to a scheme for the recovery of input tax
Was the hire out of a room a supply of land?
Was the provision of transport services an economic activity?
HMRC has published Revenue & Customs Brief 10/2016, revising its position on unjust enrichment.
Can there be a game without interaction with other players?
Peter Mason (Rosetta Tax), David Jordorson (Association of British Insurers) and Hamish Garnett (MetLife) review the recent Aspiro decision and assess its impact on UK insurance supply chains and insurance intermediary services generally.
Had the option to tax been validly exercised?
Was a corporate body a college of a university?