VAT

HMRC have introduced a new online payment service for taxpayers who wish to settle their self assessment and VAT bills by debit or credit card.

The system was launched by the department in beta mode on December 2014, in partnership with card processing provider Worldpay.

Taxpayers still have the option of paying by card using the Billpay service hosted by Santander Corporate Banking – which the Revenue expects to be superseded by the Worldpay equivalent.

C Hocking (TC4130)

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

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

A valiant VAT adviser comes to a family’s rescue

VAT on a technical book published in paper and electronic format

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

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)

Claiming input tax in light of recent Revenue guidance