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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
This is year to prepare for rule change, says expert
What are the practical effects of the reduction in the VAT rate from 17.5% to 15%, particularly with regards to ‘continuous services’? What rate should be applied when services straddle 1 December 2008 and what are the implications if different work is carried out for the same client?
'UK may be going it alone with strategy to cut'
Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket (Case C-291/07), European Court of Justice, 6 November 2008
NEIL WARREN tells a festive tale about how it all went wrong for Ebenezer Scrooge
What are the VAT implications of an online auction website where the margin scheme for second-hand goods or works of art, etc will not be applicable?
Levies on driver in breach of car park contract no longer subject
Quote VAT1 for a 10% discount
An eBay trader is concerned at the effect of commission payments on the VAT liability
The PBR has reduced the VAT rate to 15%. NEIL WARREN reviews some practical issues
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