In this article, Philips Simpson draws attention to a drafting slip in the provisions of the Value Added Tax Act 1994. This slip relates to the reduced rate of VAT applicable to supplies involving the installation of energy saving materials in certain types of premises. This article originally appeared in W. Greens Scots Law Times and is reproduced here with their kind permission more...

This article continues an on-going survey of developments covering different topics affecting rural legal practice. The developments noted in September largely concern consultations and draft legislative changes. more...