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HMRC Stamp Taxes have published a note concerning the new VAT change
Online VAT guidance, state of consultations...
EMI Group Ltd v CRC (C-581/08), European Court of Justice
VAT information sheet 19/10.
Warning to carbon credit traders of VAT fraud clampdown
Assets used partly for business and partly for private purposes can cause VAT problems. MIKE THEXTON explains Lennartz accounting
Several companies are owned by a client, but only one trades, the rest being dormant. The trading company has been using a dormant company’s VAT registration.
A VAT-registered client originally treated his supplies as exempt from VAT, but was subsequently advised by HMRC that output tax should be paid. Having paid this from his profit, he has now discovered that the supplies should be exempt
Three-year cap - Fleming - FA 2008, s 121
Six extra months for cross-border dealings
Weight Watchers (UK) Ltd v. HMRC (TC666)
JOHN WARD shines a light on photovoltaic units, income from micro-generation of electricity, tax and tax credit planning
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