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HBOS plc v CRC, Court of Session, 30 December 2008

CRC v Livewire Telecom Ltd; CRC v Olympia Technology Ltd, Chancery Division, 16 January 2009

Mason v Boscawen, Chancery Division, 18 December 2008

CRC v The Raj Restaurant and others, Court of Session, 30 December 2008

MIKE THEXTON and NEIL WARREN warn advisers to be aware of three important issues discussed with HMRC in relation to the flat rate scheme

An ordained priest performs christenings, weddings and funeral services for which he charges a fee. He also holds weekly services at a church that he hires for this purpose. Can the hire charge be set against the service fees?

Evidence of a very long case

UK can demand rounding up of fractions, rules ECJ

VAT should not be charged when meals provided free in company canteens to business contacts, says ECJ

The price of hospitality when incurred by a business and whether tax relief can be obtained on it is examined in a situation where a self-employed consultant provides refreshments for his clients

PIERRE VALENTIN and DANIEL MCcLEAN discuss the importance of a recent tribunal decision relating to importing works of contemporary art

Downloads cover VAT changes and foreign profits

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