Melanie Hall QC examines the decision of the ECJ in Weald Leasing, a curate’s egg sent back to the domestic courts
David Scorey on the VAT decision in Airtours
HMRC has published revised versions of several VAT Notices outlining alternatives to standard VAT accounting. They are:
Damon Wright on place of supply of services
David Southern comments on topical VAT issues
The Value Added Tax (Amendment) (No. 4) Regulations, SI 2010/3022, amend the Value Added Tax Regulations, SI 1995/2518.
‘Retailers are bracing themselves for a deterioration in trade in the coming year as the government’s VAT increase, coupled with swingeing spending cuts, put people off spending on the high street.’
The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order, SI 2010/3017, amends the description of the natural gas distribution system and adds the provision of heating and cooling through a net
Five key tax developments in 2010 affecting environmental taxes by Mark Schofield and Harry Manisty
The five key tax developments in 2010 affecting VAT by Richard Wild