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The taxpayers exported mobile telephones. HMRC decided that the taxpayers were not entitled to claim input tax repayments in respect of various transactions, on the basis that they were part of a carousel fraud of which the taxpayers were aware.
NEIL WARREN considers the practical benefits of using a range of special VAT schemes.
RICHARD CURTIS summarises the final debates of the Public Bill Committee on the Finance Bill 2007.
Leisure facilities in a leisure centre & VAT
CRC v Zurich Insurance Company, Chancery Division, 23 March 2007
EU Commission looking on the reduced VAT rates in the EU
Ford Motor Company Ltd v CRC
Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatsecretaris van Financi
Haderer v Finanzamt Wilmersdorf (Case C-445/05), European Court of Justice, 14 June 2007
NEIL WARREN considers practical VAT issues arising from supplies involving three different parties.
Reduced rate of VAT for smoking cessation products
Payments delayed by postal dispute will be viewed sympathetically
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