VAT

Go to page of 149

NEIL WARREN considers some of the key VAT changes in 2006 to help practitioners give up-to-date advice to clients.

VAT-free CDS

AMANDA BROWN considers the relevant factors that indicate whether the grant of an interest in land qualifies as the leasing or letting of immoveable property.

JOHN WHITING assures us that the twelve days of Christmas have fiscal issues at every turn.

MIKE EVANS looks at the cost of Christmas generosity by an employer or a third party.

Pension changes; green taxes; VAT - partial exemption and TOGC

EC Commission (supported by Kingdom of Spain, intervener) v UK (Case C-349/03)

NEIL WARREN considers how three recent tribunal cases should encourage advisers to challenge the way they allocate input tax for partly exempt traders.

MIKE TRUMAN argues the case for cash accounting, but under another name.

GEORGE BULL and CHRIS WILLIAMS consider the implications of fiscal drag for the UK tax system.

VAT - reverse charge; VAT - gaming machines

Long-stay guests

HMRC have changed their interpretation of the law regarding the application of the reduced value rule for long-stay guests in hotels. This change has been incorporated in an update to VAT Notice 709/3: Hotels and Holiday Accommodation, issued recently.

Show

Results

Go to page of 149