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European Council draft directive
Commission's green paper looks to overhaul
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
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