VAT

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The VAT flat rate scheme includes ‘other business services’ and ‘activities not listed elsewhere’. What is the difference between these categories and what are the implications if the wrong category is chosen?

NEIL WARREN considers VAT measures that can help the financial position of a business during the economic downturn

'If the work has not been carried out for an agreed fee, then arguably the fee is not ascertained at the time of completion of the service'

Report recommends end to lower VAT rates

A company has corporate seats and boxes at sporting and entertainment venues. What are the tax implications if it makes any unused seats available to employees at a discounted rate?

What are the implications if a director/shareholder transfers a property that is rented to his company into a self-invested personal pension scheme?

Cut was optimistic, says Treasury Committee

More guidance on sales before December rate change

What is the VAT impact of payments incorrectly made to one business rather than to an associated business?

Taxman's brief follows decisions in Rank tribunals

Should VAT on purchases be rounded up or rounded down? MARK ACKRILL reports on the Advocate General’s preliminary opinion in favour of HMRC in the JD Wetherspoon case

Revenue & Customs Brief 46/08

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