SI 2103/660
SI 2013/659
SI 2013/658
Howard Sharkett and Richard Louden review the judgment of the CJEU in Wheels and its impact on occupational pension schemes
Michael Brady considers what the BGZ case means for single vs multiple supplies and the VAT treatment of recharges
SI 2013/601
Experts at Deloitte examine the tax issues for retail businesses. Abdul Nabi (Marks & Spencer) and Jan McLeish (Sainsbury's) provide in-house views.
Julia Lloyd and Chris Bates review the Court of Appeal decision in BAA, in which the court denied the recoverability of input VAT on professional fees incurred on a takeover.
SI 2013/493
Lee Squires and Fiona Bantock review the impact of recent case law including the decisions in BAA Ltd (VAT recovery on corporate deal costs), Birmingham Hippodrome (HMRC’s set-off powers) and Abdul Noor (FTT's public law jurisdiction).