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 the recent VAT decisions in Esporta (VAT on late paid gym fees); Simpson & Marwick (bad debt relief); PPG Holdings (deductibility of pension fund costs) and Commission v UK (VAT grouping infraction proceedings)