Issue: Vol 148, Issue 3843

JULIAN GHOSH, barrister advises on a common drafting strategy with corporate bonds

Summaries of two recent cases heard by the Special Commissioners: ABC Limited v M (Inspector of Taxes (SpC 300) and Natalie Perro (SpC 286)

Since 1 March 1995, the construction of an annexe to an existing residential building does not qualify for VAT zero rating under Note (16)(c) of Group 5 of Schedule 8 to the VAT Act 1994. Before that...

David Smith, 218 pages plus 196 pages of appendices. Softback. £45