Mark Schofield and Jayne Harrold review the top five tax developments in 2011 affecting environmental taxes
Updates to the following VAT Notices have been announced:
Revenue & Customs Brief 39/11 discusses the implications of the ECJ decision in HMRC v The Rank Group plc, confirming the findings of the UK courts on interpretation of the principle of fiscal neutrality.
Leading tax professionals comment on the key draft measures
Greg Sinfield and Lee Squires provide this month's briefing on the VAT developments that matter, including the Christel Schriever case regarding TOGCs and the Rank decision regarding fiscal neutrality.
The judgment of the European Court in Finanzamt Ludenscheid v Christel Schriever (Case C-444/10) has been awaited with some interest, since the questions referred to the Court raise some interesting issues about how thegrant of a lease fits into the transfer of going concern (TO