VAT

Is a German parent company correct to charge VAT on UK subcontract work?

Shields v CRC, Upper Tribunal (Tax and Chancery Chamber)

Gap in tax estimated at €177bn

Barlin Associates Ltd (TC4070)

Tax consequences of the changes to how pension pots can be accessed

Should a VAT liability change depending on the business structure used?

Pontardawe Inn Ltd, and VAT issues raised by business sale transactions

And taxman changes policy on snowball cakes

Westinsure Group Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Fonderie 2A v Ministre de l'Économie et des Finances C-446/13, Court of Justice of the European Union (Second Chamber)

R (on the application of Whistl UK Ltd, formerly TNT Post UK Ltd) v CRC, Queen's Bench Division

The scheme can affect firms outside the holiday sector