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A business calculates that an error in its VAT calculations has resulted in an underpayment of £3,000. If this is paid by the business on its return for a subsequent VAT quarter does a penalty charge arise?
BAA Ltd (TC357)
Life Enterprises Ltd (TC281)
Dutch VAT cases expected to rule for taxpayer
NEIL WARREN explains how to deal on a VAT return with the purchase of goods or services from abroad
MIKE THEXTON would be happy with an answer to his question
Archibald & Co Ltd (TC336)
Oxfam v CRC, Chancery Division
MIKE THEXTON examines the importance of getting the correct VAT registration date
A care home was in business from 1992 until 2004, when it was sold. Substantial improvement costs were incurred between 1999 and 2002; can the VAT on these costs be recovered?
Revamped guidance
Enersys Holdings UK Ltd (TC335)
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