Lee Squires and Fiona Bantock report on recent developments, including HMRC’s position on Littlewoods and pension fund management costs, the decisions in both Birmingham Hippodrome and Mercedes-Benz, and the advocate general’s opinion in K Oy, as well as forthcoming judgments to look out for.
Graham Elliott ponders the Mercedes-Benz VAT decision and what exactly is meant by ‘in the normal course of events