Sales promotion scheme
Special scheme for travel agents
Claim to repayment of VAT levied in breach of EC law
Whether sale of shares was ‘transfer of a totality of assets’
Lee Squires and Fiona Bantock review three notable cases: WHA, Middle Temple and X BV
VAT: amount of penalty
MTIC fraud: dealing in mobile telephones
Sale of caravans—apportionment of consideration
Invoices
VAT focus on payment card handling charges, with Julie Park