Sarah Osprey joined Zoe Andrews and Tanja Velling to discuss trends in HMRC enquiries and the use of criminal investigation powers in a tax context.

The podcast then covers the Supreme Court’s decision in Prudential Assurance on the interaction between the VAT grouping and time of supply rules, and the CJEU’s decision in Arcomet Towercranes that transfer pricing adjustments can trigger VAT liabilities.