ECONOMIC-REALITY

Etienne Wong (Old Square Tax Chambers) examines how Wakefield College has supplanted Longridge as the final word on what ‘business’ means for VAT.

John Hawksworth analyses the likely economic impact of the Budget

Practitioner views on the impact of the Autumn Statement:

• James Bullock examines the enforcement and compliance issues;
• Tony Beare considers the impact on multinational corporations;
• Peter Vaines examines the private client perspective;
• David Whiscombe on the impact of the chancellor’s announcement on SMEs;
• John Hawksworth provides an economic perspective.

David Anderson and Judith Lesar examine the highs and lows of the Halifax principle in three recent decisions.