VAT

Was the supply of pilot training a supply of services?

MTIC fraud and knowledge of the taxpayer

DIY builder scheme and planning permission

Effect of an unlawful extension to a block

Supply of sporting facilities

HMRC is considering reforming the rules to counter abuse. A recent update suggests it has some further thinking to do, writes Graham Elliott (Withers)

Occupancy restriction

VAT: single supplies of caravans with verandas

Interaction between the BT and GMAC cases

Lee Squires and Fiona Bantock (Hogan Lovells) examine two recent cases, as well as recent HMRC briefings and the MOSS.