HMRC greatly underestimated the impact of European Union tax rules for digital services, according to a study by Enterprise Nation, a membership group for start-up businesses.
Go Fair Zeitarbeit OHG v Finanzamt Hamburg-Altona (C-594/13), CJEU
Linda Sherratt t/a The Beeches (TC4290)
N&M Walkingshaw v CRC, Upper Tribunal
Does a UK company selling goods to Spain have to register for VAT there?
VAT concerns for landlords who offer extra services
Defending a claim for German VAT to be paid by a UK company director
HMRC have been criticised for failing to publish guidance on a VAT measure that affects direct mail sent by charities.
The Revenue ruled last summer that the printing and delivery of charity mail packs should not be zero rated – which led to complaints and confusion in the charity and printing sectors, forcing the department to accept that its guidance was unclear.
Derek Collings t/a Engineering Unlimited (TC4288)
VAT charge on rent from a hotel apartment and recovery on expenses
Calculating tax on the sale of gemstones within the EU
J Radcliffe (TC4230)
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