Lee Squires and Fiona Bantock examine three recent case decisions on VAT that matter, as well as new rules on the VAT treatment of refunds made by manufacturers
Sometimes HMRC changes its mind after expressing its view to a taxpayer. But what if its original view represented an agreement? Rupert Shiers identifies practical points surrounding this issue from a recent tribunal decision
Timothy Jarvis comments on the CJEU judgment in PPG Holdings concerning VAT recovery for pension funds.