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NEIL WARREN considers recent VAT developments that could affect restaurants and fast-food outlets
Annette Glen-Jones t/a Sophisticuts (TC1015)
HMRC addresses compulsory levy on single-use carriers
706 ‘partial exemption’
A couple sold part of their garden to their limited company which constructed a house on it. The company has been unable to sell the property and is letting it and claiming loss relief on its reducing value
R v Redmond, Court of Appeal
If a UK trader sells goods to a business in Northern Cyprus, does this constitute an export or an intra-community supply for VAT purposes?
Consultation on implementation of new system
Scale of UK 'VAT gap' needs to be revisited, says PwC report
RCB 20/11 announces change in VAT treatment
Latest evasion crackdown expected in summer
NEIL WARREN considers some practical challenges for a business that is partly exempt
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