Chris Tailby

CHRIS TAILBY, director of tax practice at Customs and Excise, explains the rationale behind the new scheme for small businesses.

I THOUGHT IT might be useful to set John Price's Comment entitled 'Design Flaws' in Taxation, 19 September at pages 669 and 670, and Malcolm Gunn's article 'Thanks, But No Thanks?' in the 17 October issue at pages 56 to 59, in the context of the background to the introduction of the scheme.

Substantial claims for overpaid VAT could follow, if the European Court of Justice echoes the Advocate General's opinion in Marks and Spencer plc, warns CHRIS TAILBY FTII.