Peter Hewitt, Ernst & Young LLP, London, discusses the development of UK VAT in the period since his first article in Issue 1
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 15 June 2009
Amanda Brown and Keith Anderson, both partners in the indirect tax team at KPMG in the UK, consider Halifax in relation to the decision in Pendragon
Gary Barnett, Simmons & Simmons, draws attention to a number of recent cases that should be on the radar for in-house tax professionals