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.
What is ‘clothing’?
Abusive arrangements
Agency and exempt supplies
Vaughn Chown (Gabelle) answers a query on the VAT changes for e-services and the mini one-stop shop
The Committee on Fiscal Affairs (CFA) is developing international VAT/GST guidelines to address issues of double taxation and unintended non-taxation resulting from inconsistencies in the application of VAT to international trade.
Duty suspended goods and interim relief