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INDIRECT TAXES


VAT: management of defined contribution pension schemes

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The VAT treatment of public bodies is complicated, inconsistent and outdated.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

VAT exemption for ‘eligible bodies’

Customs duties: end-use relief

New garage: annexe or new dwelling?

TOMS and online travel providers

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