Kevin Hall answers a query on VAT on joint ventures.
Eloise Walker explains why there is much to cheer in the draft Finance Bill provisions concerning the climate change levy.
Lakshmi Narain highlights the issues for advisers to consider this month, including the imminent deadline for HMRC's campaign targeting businesses which haven't made VAT returns.
SI 2013/67
Lee Squires and Fiona Bantock review the recent VAT developments that matter, including the judgment of the CJEU in Grattan (adjustments to taxable amount) and the Advocate General's opinion in GkBk (fund management services).
‘Outstanding returns campaign’ warns of closer scrutiny after 28 February
Government accepts that exemption does not comply with EU law
VAT fraud is a ‘bigger drain on the public purse’ than corporation tax avoidance, says BDO partner
Revenue & Customs Brief 37/12
Revenue & Customs Brief 40/12