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HMRC are still considering the judgments in the VNLTO and AstraZeneca cases concerning private and non-business use. Input tax can be recovered, but there appears to be some doubt as to the treatment of the VAT output tax
Anti-avoidance bulletins concern telecoms services and splitting
CRC v RBS Deutschland Holdings GmbH (Case C-277/09), European Court of Justice
Tel-Ka Talk Ltd v CRC, senior courts costs office
RCB 4/11 confirms Revenue's view
Lower Mill Estate Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
CRC v Bryce (t/a The Barn), Upper Tribunal (Tax and Chancery Chamber)
NEIL WARREN gives practical examples of how large amounts of VAT and SDLT can be saved if an option to tax election is revoked after two decades
CRC v Weald Leasing Ltd (Case C-103/09), European Court of Justice
MIKE THEXTON recounts a winning understanding of the rules on the VAT flat-rate scheme
HMRC holds fast despite John Price ruling
John Price (TC873)
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