Peter Vaines considers the decision in Roelich on the meaning of ‘business’ for CGT incorporation relief purposes
Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter
Gary Richards considers the impact of the First-tier Tribunal decision in Intelligent Managed Services
Following the recent decision in Pactor Vastgoed on the Dutch option to tax, Gary Richards and Alan Sinyor analyse the possible implication for the UK system, especially for those taxpayers who accounted for VAT under the capital goods scheme following the purchase of a property as a TOGC.
Chris Bates and Julia Lloyd analyse the recent First-tier Tribunal decision in TLLC, part of a VAT group including the Travelodge hotel chain business, and the implications of the decision.
Vinny McCullagh's VAT focus looks at the possibility of a sale of shares qualifying for TOGC treatment
HMRC’s policy must be scrutinised, says Graham Elliott