Transfer pricing legislation and the TFEU
Input tax on deposits
Input tax recovery in the absence of invoices
The reduced rate for energy-saving materials
Challenging the non-application of an extra-statutory concession
Rhiannon Kinghall Were and Nigel Doran (Macfarlanes) review the consultation proposals which are intended to reduce administrative burdens.
The Office of Tax Simplification (OTS) has published its report on possible changes to simplify the taxation of savings and investment income.
HMRC has published the following: