Supplies between associated companies
Michael Reason (Field Court Chambers) examines the recent decision in Finance and Business Training v HMRC.
HMRC’s latest attempt to ‘rewrite’ the legislation is thwarted, writes Graham Elliott (City & Cambridge Consultancy Ltd).
Did a sports club make supplies of credit?
TOMS and supplies to businesses
Can serviced residences be exempt?
Lee Squires and Fiona Bantock (Hogan Lovells) review the recent VAT developments that matter.
The education exemption and EU principles
VAT on unused air tickets