The Government has asked Graham Aaronson, a tax barrister specialising in commercial taxation, to lead a study into a general anti-avoidance rule. In the meantime a number of specific anti-avoidance measures have been announced, some with immediate effect.
John Crawford reviews HMRC's new policy on the recovery of VAT on entertaining overseas customers
In a few weeks, the UK's standard rate of VAT will go up to 20%. Richard Wild suggests ten way to ease the pain of the rate rise
Jim Pinder on HMRC Brief 47/10
Alan Powell reviews the new 'Kittel' excise anti-fraud powers and penalties
Jackie Yarrow provides a practical guide to the operation of the Capital Goods Scheme
Valentina Sloane on the AXA ruling
A revised notice 701/10 (Zero-rating of books etc) cancels and replaces the version published in August 2003. See www.lexisurl.com/9yWdL.
Revenue & Customs Brief 47/10 invites comments by 30 November on draft regulations implementing several changes to the VAT legislation.
Sarah Halsted provides your handy guide to EU VAT data