VAT

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An architect based in Sweden carried out work for a UK customer and charged Swedish VAT. This is not correct under the new business-to-customer rules that came into effect in 2010 and 2011

Four professionals have traded in partnership for a period of years, but now wish to transfer their interests to four limited companies that will trade in partnership. Subsequently, one of the companies will leave the partnership

John Wilkins (Motor Engineers) Ltd and others v CRC, Court of Appeal

Leaflet

A substantial repayment has been received from HMRC in respect of a claim made following the decision in HMRC v M Fleming (t/a Bodycraft)

A client has arranged for his brother to act as a carer for a third party. Unfortunately, no tax or National Insurance contributions have been paid in respect of the payments made

The flat-rate scheme and fixed assets are not a match made in heaven, says NEIL WARREN

VAT information sheet 8/11

Paper copies to be submitted by 28 April

Barratt Goff and Tomlinson (TC949)

R (on the application of To Tel Ltd) v First-tier Tax Tribunal, Queen’s Bench Division

HMRC to speed up applications selected for checks

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