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Following a VAT control visit, HMRC are raising additional VAT assessments having compared turnover and opening and closing debtors in the accounts with the returns made on the cash accounting basis
Hardman lecture, VAT appeal, R&D relief
Information Sheet 20/10
CRC v AXA UK plc, European Court of Justice
London Clubs Management Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Ravenfield Ltd (TC641)
A VAT registered business went above the limit for leaving the flat rate scheme in 2009, but HMRC have advised that he should leave the scheme in 2010
A convenience store includes a post office for which the owner/sub-postmaster purchased a new security screen. Will the VAT incurred be recoverable?
CRC v Arachchige, Court of Appeal
Mohammed Reza Rastegar (trading as Mo’s restaurant) (TC733)
Review proposes merger of income tax and NI
NEIL WARREN considers the simplifying revamp for the place of supply rules from 1 January 2011
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