Etienne Wong (Old Square Tax Chamber) considers whether the Longridge judgment on ‘relevant charitable purpose’ is the final word on what ‘business’ means for VAT.
Lee Squires and Fiona Bantock (Hogan Lovells) examine two recent cases, as well as recent HMRC briefings and the MOSS.
The Upper Tribunal resists HMRC’s preferred test as to what constitutes a business activity for VAT purposes, writes Peter Jenkins (Peter Jenkins Associates)