VAT

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GSK (TC688)

NEIL WARREN considers a potential pitfall when relying on technical guidance from HMRC online and the wider issue of obtaining a written VAT ruling on a subject.

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

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

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.

Three-year cap - Fleming - FA 2008, s 121

Six extra months for cross-border dealings

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