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VAT
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Spectrum Community Health CIC – single or multiple supply?
Single or multiple?
Impact of tertiary VAT legislation
Force of law
VAT groups and time of supply
Be Prudent[ial]…
A lay view of HMRC
A lay view of HMRC
Effect of increase in the VAT registration thresholds
Crystal ball time
Quirks of the VAT partial exemption rules
VAT a relief?
Implications of the Scottish Budget 2024-25
Ploughing a different furrow?
When is a van not a van?
Spot the difference
A look back at 2023
Out with the old...
Sports Invest: VAT treatment of football agent’s fees
Agent’s fees
Practical challenges faced by UK businesses trading in the EU
Choppy waters
Recent VAT legislative developments
Keeping up with the changes
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READERS'
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
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Pressing tax issues need prioritising, says CIOT
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
MOST POPULAR
Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product