VAT

Sam Smith t/a Heliops UK (TC4237)

Determining the correct VAT flat rate for vehicle painting and repairs

B Kelly (TC4108)

When does a VAT liability arise when payments are made by PayPal?

The VAT applicable to a UK company selling and dispatching goods from Poland

CRC v Royal College of Paediatrics and Child Health; Coleridge (Theobalds Road) Ltd, Upper Tribunal

Can input VAT charged on an unused hotel room be reclaimed by a business?

HMRC’s newly published Revenue & Customs Brief 2 (2015) (RCB 2/15) provides further guidance on the effect of the judgment of the Court of Justice of the European Union (CJEU) in Skandia America Corporation (USA), filial Sverige (C-7/13) on the UK VAT grouping provisions.

Skandia America Corporation was incorporated in the United States. The business had a branch in Sweden that became part of a Swedish VAT group. The local tax authority viewed services provided by Skandia America to its Swedish branch as taxable transactions.

CRC v Changtel Solutions UK Ltd (formerly Enta Technologies Ltd)

M Imran (TC4134)

Is a one-off commission received in the course or furtherance of a business?