Simon Whitehead reports on a message from the ECJ on the defences available to prevent reimbursement of wrongly levied taxes
Greg Sinfield and Lee Squires identify this month's VAT developments that matter, which include HMRC's guidance on VAT on individual voluntary agreements, a taxpayer win on input tax recovery for hire purchase businesses, and guidance from the ECJ on when a person disposing of land will be liable to VAT.
HMRC has issued further guidance for employers on changes to VAT accounting. Employers will need to account for VAT on the salary foregone by employees in return for vouchers or goods and services from January 2012, HMRC announced on 28 July.
The VAT world is beginning to find its feet with the abuse doctrine established by the decision of the European Court of Justice the Halifax case (Case C-255/02) [2006] STC 919.
Dave Hartnett explains HMRC's customer-centric strategy for VAT services, which includes the transition from paper transactions to a digital future
The Institute of Indirect Taxation hosted a roundtable discussion at which four leading experts – Robert Maas, Ian Hayes, David Southern and John Voyez – shared their views on the future direction of VAT
Martin Allsop considers the challenges faced by in-house teams seeking to unlock value through business partnering, with further in-house perspectives (below) from David Jordorson and Paul Casey
Sarah Halsted provides a handy reference guide
Gary Campbell provides guidance on some of the practical issues, including industry-specific problems