VAT: did the BBC supply education services?
VAT wrongly paid and the rights of the consumer
FTT’s jurisdiction on legitimate expectation
Private college entitled to education exemption
Free supplies to staff
A recent advocate general opinion should bring an end to HMRC’s approach of stretching the concept of the ‘cost component’, Graham Elliott (Withers) predicts
Sean McGinness (The VAT Consultancy) answers a query on VAT on cross-border business establishments
HMRC has published guidance on the use of tripartite arrangements for employers, pension scheme trustees and providers of pension fund management services in respect of defined benefit schemes. Giles Salmond (Eversheds) reports
Ascertaining the VAT payable in the absence of purchase price
Tax on pollution and imported second-hand vehicles