Allison Plager

ALLISON PLAGER reports two recent VAT tribunal cases: Kieran Mullin Ltd (17683); Royal Bank of Scotland Group plc (17637).

Services supplied to whom?

The taxpayer, Kieran Mullin Ltd, operated several hairdressing salons in Derby, Coventry and Scunthorpe using a mixture of employed and self-employed stylists. In 1996, Customs told the taxpayer that chair rentals were standard-rated supplies, and VAT should be duly accounted for.

ALLISON PLAGER reports four recent decisions.

Working together

The Revenue has recently published issue 10 of its Working together newsletter. Extracts from the newsletter follow below.

Automatic carry back claims

From 6 April 2002, the Revenue has been able to process carry back claims automatically. This applies where a claim under Schedule 1B is made in an original self-assessment return. A further enhancement to deal automatically with Schedule 1B claims in amended returns is being worked on for 2003-04.

An enquiry into the Revenue's self-assessment systems for individuals and companies carried out by the Treasury Committee was less than complimentary. ALLISON PLAGER reports.

ALLISON PLAGER reports two Special Commissioners' decisions

ALLISON PLAGER reports on the thirteenth and fourteenth sittings of the debate of the Finance Bill 2002 by Standing Committee F.

THE THIRTEENTH SITTING was notable for a particularly unusual occurrence in recent standing committee debates, and this was an Opposition amendment being agreed to by the Government. This was the second Opposition amendment agreed to in this Finance Bill, and in this instance related to stamp duty avoidance.

ALLISON PLAGER reports on the eleventh and twelfth sittings of the debate of the Finance Bill 2002 by Standing Committee F.

ALLISON PLAGER reports on the seventh and eighth sittings of the debate of the Finance Bill 2002 by Standing Committee F.

IT IS PERHAPS indicative of the less than excellent quality of the Finance Bill standing committee debates that allow a minister to be replaced part way through. This occurred in the eighth sitting of the debate when John Healey took over from Paul Boateng, on the latter being promoted to a Cabinet position.

ALLISON PLAGER considers the e-filing dream.

The Select Committee on Public Accounts has been hearing about the operation of self assessment. Its conclusions were not altogether favourable, as ALLISON PLAGER reports.

MEMBERS OF PARLIAMENT in the Committee of Public Accounts have been scrutinising the income tax self-assessment system on the basis of the Comptroller's and National Audit Office's report, Inland Revenue: Income Tax Self Assessment, HC56 Session 2001-2002 (see 'Success Story?', Taxation, 19 July 2001 at pages 389 to 390). They reached three main conclusions: