Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
The thrust of HMRC’s guidance is to reject the notion that a profit split shouldn’t be used to reward risk control contributions, write Phil Roper and Charles Havisham (KPMG).
The changes envisaged by the consultation on raising tax standards would fundamentally change the landscape of the tax advice market, writes former ICAEW President Paul Aplin OBE.
This Parliament’s last Spring Budget delivered on a number of political objectives, as well as setting the scene for the future, writes Chris Sanger (EY).
Hugh Gunson (Charles Russell Speechlys) examines when it is possible to obtain privacy and/or anonymity orders in tax tribunal proceedings in light of a recent Upper Tribunal decision.