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VAT


No fixed establishment through parent-subsidiary relationship.

In the light of two recent surveys and HMRC’s evaluation, Paul Aplin OBE stakes stock of and considers the future for MTD.

Your monthly guide to the VAT developments that matter, by Jo Crookshank and Bryn Reynolds (Simmons & Simmons).
Matthew Mortimer and Kitty Swanson (Mayer Brown) provide a practical guide.
This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
The latest VAT developments that matter, reviewed by Gary Barnett and Heather Rowlands (Simmons & Simmons).
The EU VAT regime is starting to show its age, writes Richard Asquith (Avalara).
VAT cases on investment funds are invariably interesting, and the latest one - Melford Capital - is no exception, writes Etienne Wong (Old Square Tax Chambers).
Whether VAT distance sales rules for goods dispatched or transported ‘by or on behalf of the supplier’
Letting income included in exemption turnover 
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