VAT

Bell’s College Ltd (TC4369)

Romasave (Property Services) Ltd v CRC, Upper Tribunal

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

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

Calculating the exempt input tax recovery for the previous four years

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