Effect of an unlawful extension to a block
Supply of sporting facilities
HMRC is considering reforming the rules to counter abuse. A recent update suggests it has some further thinking to do, writes Graham Elliott (Withers)
Occupancy restriction
VAT: single supplies of caravans with verandas
Interaction between the BT and GMAC cases
Lee Squires and Fiona Bantock (Hogan Lovells) examine two recent cases, as well as recent HMRC briefings and the MOSS.
What is ‘clothing’?
Abusive arrangements
Agency and exempt supplies