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Can capital allowances be claimed on a car purchased personally for company use?

Calculating the VAT chargeable on a subscription paid by instalments

R Asquith (TC4319)

A surprising change in HMRC’s view of pre-registration input tax claims

TL Step by Step Ltd (TC4338)

Littlewoods Retail Ltd & others v CRC, Court of Appeal

HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 June 2015 until further notice. Employers may use either the previous or new rates for...

Calculating the exempt input tax recovery for the previous four years

How will the government’s ‘one nation’ approach apply to tax?

Will an airport parking space be eligible for business property relief?

The European Commission (EC) has proposed ways to remove VAT barriers in the cross-border delivery of goods ordered and services received online.

The communication A Digital Single Market Strategy for Europe acknowledges that the administrative burden of VAT compliance and distortions of competition cause problems for businesses.

Folkestone Harbour (GP) Ltd (TC4306)

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