David Bennett and Richard Collis review HMRC's guidance following the decision in Reed Employment.
HMRC have provided ‘further clarification’ on points of interest to insolvency practitioners arising from the First Tier Tribunal decision in Paymex Ltd (TC 1210).
The decisions in Wheels, Payless Cash & Carry and Field Fisher Waterhouse are three of the VAT developments that matter this month, as reviewed by Greg Sinfield and Lee Squires
The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations, SI 2011/2225, make detailed changes to the principal regulations in SI 2010/593.
HMRC are reminding VAT ‘rule-breakers’ that they must notify HMRC by 30 September that they plan to make a voluntary disclosure if they wish to take part in the disclosure initiative launched in July.
Julie Park considers why we continue to struggle with the question of whether a business is acting as an agent or a principal
Financial services