Greg Sinfield and Lee Squires identify the recent VAT developments that matter, including the decisions of the ECJ in GFKL Financial Services (assignment of debts at a discount) and Sauer-Danfoss (reclaiming overpaid VAT).
Peter Mantle reviews the recent decision of the ECJ concerning claims against the State where the burden of unlawful tax is passed on
HMRC is reminding caravan site owners and their customers that three extra statutory concessions are to be withdrawn with effect from January 2012.
How to prepare for and avoid the pitfalls, by Michael Hunter
What is ‘fair and reasonable’ apportionment of residual input tax? Lorraine Parkin reviews the recent First-tier Tribunal decision in Volkswagen Financial Services (UK) Ltd which presents an opportunity to claim a VAT refund
The government has confirmed that from 1 November 2011 the rate of air passenger duty for direct long-haul passengers departing from airports in Northern Ireland will be cut to the short-haul rate, currently £12 in economy and £24 in business and first class.