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
Graham Elliott considers Secret Hotels2 concerning VAT and agency
The Supreme Court’s rejection of HMRC’s arguments for determining whether Secret Hotels2 Ltd was an intermediary or whether the company was ‘acting in its own name’, may now make it easier for some businesses to adopt an agency business model, writes Damon Wright
Simon Moulden, partner, Obsidian Law, writes, the Secret Hotels2 case reveals the importance of agency and intermediaries