Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases that matter
New building or extension?
VAT status of booking fees
Charlotte Brown (Quorum Tax Chambers) considers the FTT’s recent approach to resolving VAT disputes where HMRC refuses to issue an appealable decision
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)