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Guidance on reversion to 17.5%
John Lawlor v HMRC (TC126)
N2J Ltd v CRC, Chancery Division, 3 June 2009
ALLISON PLAGER follows the 14th and 15th sittings of the Public Bill Committee’s deliberations on the Finance Bill
A partnership has purchased building materials that one of the partners has then used to build her own house. Can VAT be reclaimed under the do-it-yourself builders scheme?
VAT removed from supplies of emissions allowances
NEIL WARREN considers some practical examples of when VAT needs to be charged to customers on expenses and others that qualify as a disbursement
A client and his wife wish to convert a barn into a property suitable for use as holiday lettings. How can capital gains tax and VAT liabilities be minimised?
New place-of-supply rules effective from 1 January 2010
Revenue and Customs Brief 43
Around half refused, reveals Timms
Alterations are to be made to the tour operators’ margin scheme. STEPHEN JAMES explains their impact on businesses
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