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).
SI 2013/412
SI 2013/430
Kevin Hall and Vaughn Chown provide a practical overview of some common VAT issues on cross-border transactions
QC was found guilty on 11 February of cheating the public revenue
Bank statements were 'doctored’
Commission does not believe that ‘breaking EU VAT rules’ will help in achieving UK Green Deal’s objectives
Special schemes for operators becoming liable to APD
Matthew Wentworth-May explains how to spot the relevant VAT issues and what the impact is on the drafting of the contract.
SI 2013/232