INDIRECT TAXES

Revenue & Customs Brief 08/13 provides guidance for businesses that may have overpaid SDLT because VAT was charged on the grant of an interest in land when the transaction qualified as the transfer of a going concern and no VAT was cha

Nick Skerrett and Matthew Rees review the decision of the CJEU which widens the VAT SIF management exemption.

This month, UK VAT celebrates its 40th birthday. Here, practitioners reflect on VAT's evolution in the UK and the spread of consumption taxes across the globe

Training centre constructed by charity

Retractable fire curtains

Financial transactions: claim for repayment of VAT

Revenue & Customs Brief 07/13

SI 2013/713

Views from tax professionals on missed opportunities in the Budget.