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Revenue & Customs Brief 51
NEIL WARREN considers the situations when input tax can be claimed on the entertainment costs incurred by a business
£200,000 rise could create 35,000 jobs, claims FSB
In criminal proceedings concerning R and others (C-285/09), European Court of Justice
Change follows concern over 10% test
Legislation will no longer have two adjustment mechanisms
MALCOLM NICHOLS looks at the implications of the ECJ decision in the Astra Zeneca case
X v Skatteverket (Case C-84/09), European Court of Justice
Capital Air Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
There is light at the end of the tunnel as far as his VAT appeal is concerned, so MIKE THEXTON explains the tribunal procedures
Following a VAT control visit, HMRC are raising additional VAT assessments having compared turnover and opening and closing debtors in the accounts with the returns made on the cash accounting basis
Hardman lecture, VAT appeal, R&D relief
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