Robert Waterson, senior associate at Hage Aaronson, explains why the further judgment in Investment Trust Companies (In Liquidation) v HMRC (ITC) is good news for taxpayers who suffered unlawfully levied VAT but had no direct right of action against HM Revenue & Customs (HMRC) under section 80 of the Value Added Tax Act 1994 (VATA).
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Luis Coronado suggests companies should embrace technology to assist with TP data reporting, as the ‘big four’ firm unveils a TP survey of over 1,000 professionals
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