Lee Squires and Fiona Bantock assess recent developments, including the decisions in AN Checker , Pactor Vastgoed and Granton Advertising, plus the consul tation on the VAT treatment of public bodies and the E U standard VAT declaration.
In this comprehensive back to basics article, Robert Harness provides an overview of both the accounting and tax treatment of leased chattels and a summary table of the key differences.
Michael Hunter sets out some of the main issues to be thought through when advising on a capital contribution. He focuses on the risk of the contribution being taxed as trading income and on the tax treatment of the person making the contribution.
Lee Squires and Fiona Bantock assess recent developments, including the decisions in Le Crédit Lyonnais, University of Cambridge and TLLC, plus the EU proposal on the VAT treatment of vouchers.