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Life in the fast lane

21 January 2014 / Neil Warren
Issue: 4436 / Categories: Comment & Analysis , VAT

Recent VAT cases’ potential impact on monthly returns and payments


  • Golf clubs may have to adjust their partial exemption calculations.
  • The court focused on the purpose of the legislation in Our Communications.
  • Alternative telephone filing option for VAT returns.
  • Possible cashflow problems caused by monthly VAT filing.

It was Oscar Wilde who wrote “One can live for years sometimes without living at all and then all life comes crowding into one single hour.”

It has been a bit like that in the VAT world recently we have had relative calm since the fiasco of the 2012 Budget but some important cases and announcements have invaded our shores in the last couple of months. I will focus on four of them in this article.

Hole in one for golf clubs

There was a big cheer for non-profit making...

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