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Recent case law concerning best judgment VAT assessments raised by Customs using their legislative powers
NEIL WARREN looks at recent case law on artificial separation of business activities, and the impact of the new human rights legislation on Customs' attempts to ensure the maximum VAT yield is obtained in this area
NEIL WARREN looks at the role of VAT professionals in devising avoidance schemes, and Customs' response to the potential VAT loss
ALLISON PLAGER reports three recent tribunal cases
ALLISON PLAGER reports two recent decisions: transfer of a going concern and Halifax-style avoidance
ALLISON PLAGER reports two recent cases: an investigation and a croft conversion
ALLISON PLAGER reports some recent tribunal decisions
Allison Plager reports some recent decisions from the VAT tribunals. Unsatisfactory evidence
A recent decision in the European Court of Justice may prove infectious to doctors, warns Glyn Edwards BSc(Econ)(Hons), AIIT
Three recent VAT Tribunal cases reported by ALLISON PLAGER
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