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Articles
They would say that, wouldn’t they?
An article by Peter Landon in Issue 106 of CCH VAT News on the response of HMRC to the High Court judgment in the successful InsuranceWide/Trader Media Group case and their suggestion that the exemption for the type of intermediary services provided does not extend to similar services in the context of finance.
An article by Peter Landon first published in Issue 96 of CCH VAT News in May 2009 on gift vouchers provided free by a health farm and the implication of the voucher rules in Schedule 10A.
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)
Articles by Peter Landon for Issues 51 and 52 of CCH VAT News following several cases on business promotion schemes and Elida Gibbs.
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.
Insurance-related services - A matter of what’s right
An article by Peter Landon for issue 14 of CCH VAT News in September 2005 following the ECJ Ruling in the Arthur Andersen & Co case (C-472/03).
An article by Peter Landon on the recovery of input tax on share issues for the July 2005 issue of Tax Adviser following the ECJ Ruling in Kretztechnik AG v Finanzamt Linz (Case C-465/03).
United Kingdom Oil and Gas Taxation
Oil and gas exploration, development and production companies are subject to a number of tiers of government take in the UK; petroleum revenue tax (PRT), corporation tax (CT) and supplementary charge (SC). This article by Phil Greatrex gives an outline of what this means.
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 by Peter Landon for Issue 2 of CCH VAT News in February 2005 on the treatment of face -value vouchers and a development in Belgium
An article in the September 2004 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
The Changing Face of UK Oil & Gas Taxation
An article by Phil Greatrex on the changes in the UK tax regime facing the UK Oil Industry
Taxing the Transatlantic Margin - What Price?
An article on the new transfer pricing rules applying for periods ending after 1st July 1999 and which were introduced by the Finance Act 1998. The article appeared in the July 1998 issue of Business Network, the magazine of the British-American Chamber of Commerce, published by Ballantyne Ross.
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.