Evidence of export
Education: definition of ‘eligible body’
MTIC fraud: razor blades
Whether leaseback transaction was an ‘abusive practice’
Following consultation in 2012 on a new regime for taxation of remote gambling, HMRC is consulting until 30 September 2013 on draft legislation for inclusion in Finance Bill 2014 and on the two main issues arising from the original consultation, namely:
Sarah Halsted provides an update on the latest data
HMRC’s new guidance on VAT on self-storage sheds little insight on those areas where it is needed most, says Graham Elliott. Plus, reader feedback from Jonathan Fisher QC and Ryan Hawthorne
Chris Bates considers the impact of the Court of Appeal decision in Pendragon
As per Revenue & Customs Brief 24/2013, the European Commission has opened a formal investigation into whether state aid is contained in certain exemptions and reliefs within the aggregates levy.
The ‘taxable amount’