Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter
Timothy Jarvis considers the recent decision in Reed Employment concerning when overpaid VAT can be recovered
Keith Webster and Richard Croker of CMS Cameron McKenna report on HMRC’s brief on occupational pension schemes following PPG Holdings
Retail vouchers
Vans adapted for use by disabled passengers
Related supplies by an exempt provider
Gary Richards considers the impact of the First-tier Tribunal decision in Intelligent Managed Services
Following the ruling of the CJEU in EC v Kingdom of Spain (C-189/11) that supplies of travel related services to other businesses (‘wholesale supplies’) are within the scope of the tour operators’ margin scheme (TOMS), HMRC has announced that it would not amend the UK rules (which do not
Are vouchers given away to customers subject to VAT?