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TUPE Service Provision Changes

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…a business, or a part of a business, where the TUPE regulations apply should take professional advice early in the negotiations to ensure compliance with the law. Failure to do so could be costly….

Golf Club VAT Exemption Scheme Unravels

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In a case which illustrates that even the best laid tax management plans can come unstuck, an attempt to save substantial VAT by transferring a golf club’s sporting facilities to purportedly non-profit-making companies has…