VAT

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)

R (on the application of Premier Foods (Holdings) Ltd) v CRC, Queen’s Bench Division

Must VAT be charged on an opted property to be used for residential purposes?

Servbet Ltd (TC4335)

CRC v Munir & others, Chancery Division of the High Court

Charities have extra time to get to grips with new VAT rules, following concerns by the Charity Tax Group (CTG).

HMRC this week announced an extension to the transitional period during which a retrospective concession will apply for direct mail to be treated as a single composite supply of zero-rated delivered goods.

The end date is now 31 July 2015, having originally been 1 April, after the tax department ruled last year that the printing and delivery of mail packs for charities and other organisations should no longer be zero-rated for VAT purposes.

Implications of the ownership of artworks and de-registration

Winnington Networks Communications Ltd v CRC, Chancery Division

CD Lissack (TC4334)

Could a cricket club register for one quarter to recover input VAT on building work?

VAT’s mini one-stop shop is ill conceived for small firms