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Around half refused, reveals Timms
Alterations are to be made to the tour operators’ margin scheme. STEPHEN JAMES explains their impact on businesses
Three-year adjustment period proved legally correct
Consultation on taxing on basis of gross profits
'Whole process timeous and well conducted'
Deposit from RSL to a developer qualifies for zero rating even if no work carried out
Liability change in response to Stone decision
JOHN HIDDLESTON urges practitioners to heed the health warning on direct taxation of VAT repayments
New value-based bands
'Staged approach to VAT is preferable'
Business use limited to 5%
Worried about Man Utd, VAT and the sale of Cristiano Ronaldo, NEIL WARREN decides to have a look at international supplies
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