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Indirect Tax Articles
The following are some of the articles we have written on Indirect Tax Issues
Yet another fine mess … (or a very odd view of what’s just and fair)
An article by Peter Landon first published in CCH VAT News in August 2008 on the problems with the unsatisfactory rules on vouchers and a particularly unfair treatment that resulted.
Mirrror, mirror on the wall …
An article by Peter Landon about an unreasonable treatment afforded to someone in the building industry and first published in CCH VAT News in May 2008
An article by Peter Landon first published in Issue 138 of De Voil Indirect Tax Intelligence (LexisNexis Butterworths)
An article appearing in Tax Journal, Issue 865 on 11 December 2006 by John Walters QC, Gray's Inn Tax Chambers, and Peter Landon, CW Energy Tax Consultants Ltd, comment on the High Court decision in the Total UK Limited appeal on business promotion trading stamp schemes
A step or two in the right direction
An article by Peter Landon for issue 43 of CCH VAT News following the High Court decision of Sir Andrew Park in the Total UK Limited appeal on business promotion trading stamp schemes.
Articles by Peter Landon for CCH VAT News following the High Court decision in the Loyalty Management UK Ltd case.
Non-Taxation, Double-Taxation and Distortion of Competition
An article by Peter Landon for issue 25 of CCH VAT News following the Court of Appeal decision in HMRC and IDT Card Services Ireland Ltd.
Even More About That Most Curious State of Affairs
More About That Most Curious State of Affairs
A Most Curious State of Affairs
A series of three articles in 2005 by Peter landon for the CCH VAT News on the implications of the High Court hearing in the IDT case on phone cards
An article in the ... issue of Tax Adviser by Peter Landon on the implications of the Kingfisher Plc case.
An article for the issue of Tax Adviser by Peter Landon on the VAT implications of corporate finance.
An article by Peter Landon for VAT Briefing on recoveries of VAT under the EC 8th Directive
An article by Peter Landon for VAT Briefing on an avoidance scheme involving mobile phone cards.
An article by Peter Landon for VAT Briefing on avoidance
An article by Peter Landon on the VAT treatment of face-value vouchers for the Tax Advisor in March 2004
Climate Change Levy - Taking Stock of Change
The new Climate Change Levy is due to start on 1st April Next year. Detailed Regulations have yet to be issued. However, in the meantime, there is already much companies may need to do and little time in which to do it. An article by Peter Landon to be published in Issue 11/12 2000 of the International Energy Law and Taxation Review gives an insight into what can be required.
Something to Ignore at your Peril
An article by Peter Landon for Issue 3 of the Oil and Gas Law and Tax Review, published by Sweet & Maxwell Limited (now the International Energy Law and Taxation Review) in March 1999 on the importance of VAT groups.
An article by Peter Landon appearing in Issue 9/10 of the Oil and Gas Law and Tax Review, published by Sweet & Maxwell Limited in November 1999 on the significance of the UKOITC North Sea Memorandum to the UK VAT treatment of companies in the oil industry.
A joint article by Peter Landon and John Walters, QC on the background to the ECJ ruling in the appeal by Kuwait Petroleum (GB) Limited on the treatment of trading stamps. This appeared in Issue 501of the Tax Journal, published by Butterworths on 24th May 1999. It also appeared in the OGLTR in Issue 6 in June 1999.
A joint article by Peter Landon and John Walters, QC on the next stage of the developments following the ECJ ruling in the appeal by Kuwait Petroleum (GB) Limited on the treatment of trading stamps. This appeared in Issue 546 on 15th May 2000. It also appears in Issue 7 of the International Energy Law and Taxation Review in September 2000.
An article for Issue 15 of the British VAT Case Digest, published by CCH Editions Limited in June 1999 by Peter Landon on the implications of the ECJ ruling in the appeal by Kuwait Petroleum (GB) Limited on the VAT treatment of trading stamps.
An article by Peter Landon appearing in Issue 203 of Croners VAT Briefing discussing Customs new Statement of Practice on undisclosed agents appearing in Business Brief 9/2000 of 30th June 2000.