Lee Squires and Fiona Bantock (Hogan Lovells) provide a round-up of recent developments, including: the CJEU decision in Minister Finansów v Aspiro SA; the Court of Appeal cases of Davis & Dann and BPP Holdings; and the Upper Tribunal decision in Bratt Auto.
Helen Thompson and Daniel Lyons outline ways that VAT-registered businesses can mitigate the risk of unwittingly participating in MTIC fraud
Daniel Lyons summarises the key VAT measures from the Budget.