The VAT discrimination against temporary staff continues, writes Graham Elliott (City & Cambridge Consultancy Ltd).
Michael Conlon QC (Temple Tax Chambers) writes that a ruling of the Supreme Court may cause HMRC to re-examine whether excess parking charges are within the scope of VAT.
Julie Park (The VAT Consultancy) answers a query on how HMRC’s programme to improve large business tax compliance affects indirect taxes.
Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including the Sveda and DPAS cases, as well as the new HMRC restitution interest measure and the EC's explanatory notes relating to supplies of services connected with immovable property.
What now following HMRC’s latest guidance? asks Amanda Brown (KPMG).
Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including: the decisions in Riskstop Consulting and Hedqvist; VAT on pension fund management costs; and the EC consultation on cross-border e-commerce.
Richard Asquith (VP Global Tax, Avalara) reports on the European Commission's change of heart on reduced VAT rates.