David Anderson and Judith Lesar examine the highs and lows of the Halifax principle in three recent decisions.
The recent Pendragon case in the Court of Appeal might have cast some much needed clarity on the scope of the EU principle of abuse of rights in the context of VAT, comments Chris Bates.
Lee Squires and Fiona Bantock assess the recent VAT developments that matter, including the recent decisions in Pendragon, GSTS Pathology and PPG Holdings