VAT

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ALLISON PLAGER surveys the recent House of Lords report to find out what conclusions it drew about carousel fraud

VAT Blue Book; Tax Advisers' Livery Company; Website editor vacancy on Taxation magazine

VAT and the retail sector; Tax planning for HNWIs

MALCOLM COUCH and BRIAN JOHNSON explain recent airborne developments on the Isle of Man.

Radical change required

The House of Lords European Union Committee has called on the Government to look again at how it deals with VAT fraud on goods imported from other EU states in the light of missing trader fraud. The scale of such fraud on Government revenue was estimated to have been £4.75 billion in 2005-06.

NEIL WARREN considers the practical issues arising from the new reverse charge rule

And finally …

The Real Finance/CBI FDs' Excellence Award for Government agency of the year has been awarded to HMRC (VAT services). The Excellence Awards are for companies that have provided services to UK businesses. Finance directors vote for their chosen organisation and HMRC (VAT services) won in the Government agency category. Congratulations!

The three-year cap on VAT claims is causing problems 11 years on since it was introduced. GRAHAM BREARLEY explores a recent leading case on the subject.

Another year's carefree motoring? RICHARD CURTIS looks at the emissions emanating from the exhaust pipe of the 2007 Budget.

The reverse charge aimed at preventing carousel fraud will be introduced on 1 June 2007 as part of the Government's strategy to tackle missing trader intra-community fraud.

Change of use

Charities that have obtained zero rating for their new buildings or construction services under Extra-statutory Concession 3.29 will no longer be liable for any VAT charge when there is a change of use of the building within ten years of the zero rate having been obtained.

Except when it isn't. A ST J PRICE explains when the deadline for submitting a VAT return can be extended.

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