Continuing our series of basic informative articles, Peter Hewitt and Aneesa Baig, Ernst & Young LLP, consider the pros and cons of the new VAT Directive which replaces the First and Sixth Directives
The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation and history and its analysis of the implications of the case
Helen Devenney, Director, Deloitte, reviews the UK's tax measures aimed at encouraging environmentally friendly behaviour and how these impact the competitiveness of UK businesses
Peter Wharrad of HMRC's Business Customer Unit talks about the new proposals on Clearances and Advance Agreements
Edmund King and David Scorey, Essex Court Chambers, provide an overview of the debate on VAT and compound interest
Roderick Cordara QC, Essex Court Tax Chambers, introduces this special issue on current VAT debates which has been written entirely by members of Essex Court Chambers and Pump Court Tax Chambers
David Milne QC and Andrew Hitchmough, Pump Court Tax Chambers, discuss the controversial concept of 'non-supply'
Roger Thomas, Pump Court Tax Chambers, examines the meaning of 'use' in the context of input tax and Article 17 of the Sixth Directive