Corporation tax assessment on VAT repayment
The VAT treatment of public bodies is complicated, inconsistent and outdated. Martin Salisbury and Ian Hyde consider the European Commission’s consultation on reforming the rules
Simon Moulden, partner, Obsidian Law, writes, the Secret Hotels2 case reveals the importance of agency and intermediaries
Kendra Hann and Donna Huggard report on a growing awareness of VAT at board level
David Wilson considers possible VAT announcements
VAT exemption for ‘eligible bodies’
Customs duties: end-use relief
New garage: annexe or new dwelling?
TOMS and online travel providers
Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena