VAT

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 …'

JOHN PRICE considers the advantages of filing an electronic VAT return and paying electronically and advises that this is an offer too good to be missed.

SUBMITTING VAT RETURNS electronically is one of the best offers that HM Revenue & Customs have ever made to traders and tax professionals. Five good reasons come to mind.

PHILLIP HENWOOD of 4 Eyes Ltd provides VAT advice on property issues to the construction sector.

A CHARITY DEDICATED to promotion of the performing arts is based in a large 1930s building, comprising offices, meeting rooms, studios, practice rooms, a theatre and a café. The charity lets the facilities to performing artists and provides management, training and mentoring services to artists, as well as distributing bursaries on behalf of other institutions such as the Arts Council.

JULIE BUTLER provides a practical guide to the tax implications of the new single payment scheme.

THE INTRODUCTION OF the Single Farm Payment is considered by many to be the most fundamental change to farming since the repeal of the 'corn laws'. It essentially means that farming subsidies are no longer 'coupled' to production, but are based on area and historical entitlement. The burning question has been: how will this impact upon the taxation of farmers and landowners?

DAVE JORDAN considers the effect of the European Court of Justice's recent ruling in EC v UK on road fuel expenses.

PATRICK CANNON considers the opinion of the Advocate General in the Halifax , BUPA Hospitals and University of Huddersfield cases.