Clemens Fuest, Professor of Business Taxation and Research Director of the Oxford University Centre for Business Taxation, discusses an increase in VAT as a strategy for fiscal consolidation
Chris Reece brings more VAT Tribunal summaries, covering 20961-20983, the last ever with a VAT & Duties Tribunal reference. These are up-to-date to 27 May 2009
Jeremy Woolf, a barrister at Pump Court Tax Chambers, considers the various ramifications of cross-border supplies to branches
The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over the coming weeks, together with the relevant legislation and history and the team's analysis of the implications of each case
Peter Kempster, a Judge in the Tax Chamber of the First-tier Tribunal, explains the system for case numbering and citations in the new Tax Tribunal