Lee Squires and Fiona Bantock (Hogan Lovells) examine two recent cases, as well as recent HMRC briefings and the MOSS.
Giles Salmond (Eversheds) provides his perspective on PPG and recent decisions of the CJEU, and looks at where this leaves us
On 13 March 2014, the CJEU handed down five judgments on fiscal neutrality. As barrister Frank Mitchell observes, the decisions are 'difficult to reconcile' and 'pull the law in different directions'.
Lee Squires and Fiona Bantock review recent key developments, including the decisions in ATP PensionService, Secret Hotels2 and Esporta, as well as principal VAT measures from the Budget
Lee Squires and Fiona Bantock review recent VAT developments, including decisions in ATP PensionService, Dixons Retail and Leeds City Council, and draft VAT measures to be included in the 2014 Finance Bill.
Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.
The advocate general’s opinion in the Danish VAT case of ATP PensionService suggests the management of defined contribution pension schemes should qualify for VAT exemption in appropriate cases. Nick Skerrett looks at the issues.