Forfeiture under a sale and leaseback
Is the transport of human organs and samples exempt?
Gaming machines and the ‘element of chance’
A recent tribunal decision on input tax recovery has implications for the exempt cultural sector, writes Graham Elliott (City & Cambridge Consultancy)
Was the redemption of vouchers an exempt supply?
Joint application for reference to the CJEU
Did the sale of a new building qualify for zero-rating?
Were VAT assessments valid?
Etienne Wong (Tax Chambers, 15 Old Square) reviews three recent CJEU rulings on the VAT treatment of e-books and considers where the debate is heading.