HMRC is considering reforming the rules to counter abuse. A recent update suggests it has some further thinking to do, writes Graham Elliott (Withers)
Lee Squires and Fiona Bantock assess recent developments, including comprehensive summaries of the First-tier Tribunal decisions in Hilden Park, University of Huddersfield and Palatial Leisure, as well as the Upper Tribunal decision in Davis & Dann.
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.