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Phone cards; Beauty procedures
NEIL WARREN gives five practical examples of when the VAT flat rate is not so flat after all
The rewrite of the indirect tax legislation relating to the option to tax is discussed by MARC SELBY CTA, AIIT, solicitor.
Phillip Henwood relates a recent VAT tribunal case which was eventually settled prior to the actual hearing.
MARC WELBY and JOHN O'DONNELL outline the Bond House case and its ramifications
DIY builders; Missing trader fraud; Share issues; Conference facilities; Company formation services
DONALD PARBROOK considers a recent decision regarding the correct time of supply for VAT in respect of goods sold over the Internet or by catalogue.
Employees' fuel and VAT; Business Brief 21
European Commission press release IP/05/1352 dated 26 October 2005

ANN JONES investigates why so many businesses are failing to reclaim billions in taxes.


STEPHEN CAMM and JONATHAN PRESHAW discuss the tax system that enables UK customers to benefit from tax relief on goods imported from Jersey.


VAT considerations should not be forgotten, even with charitable ventures, warns JOHN PRICE.

'PITY ABOUT THE lack of culture in Longborough Festival Opera (No 19,096)', I said. 'Customs have collected VAT on the takings.'
'But Longborough is a lovely Cotswold event — full of culture', exclaimed the Busy Practitioner. 'Opera is culture by its very nature — not like that Tracy …'

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