VAT

Does a donation towards the cost of a meal mean that input VAT can be recovered?

Is there a VAT liability when a gallery sells art on behalf of the artist?

A valiant VAT adviser comes to a family’s rescue

Costs associated with building a house in the garden of an existing property

VAT on a technical book published in paper and electronic format

CRC v A Patel, Upper Tribunal

CRC v BPP Holdings Ltd, BPP Learning Media Ltd, BPP University College of Professional Studies Ltd, Upper Tribunal (Tax and Chancery Chamber)

Longridge on the Thames v CRC, Upper Tribunal (Tax and Chancery Chamber)

Fareham Borough Council (TC4139)

VAT on the purchase and leasing of an asset by an offshore company

Claiming input tax in light of recent Revenue guidance

Revenue and Customs Brief 43 (2014) sets out HMRC’s response to the decision in Fiscale Eenheid PPG Holdings BV cs te Hoogezand (C-26/12).

The case concerned an employer’s entitlement to deduct VAT paid on services relating to the administration of defined benefit pension schemes and the management of their assets.