VAT

MOSS

HMRC have launched a technical consultation on the amendments to the VAT regulations arising as a consequence of the introduction of the mini one-stop shop (MOSS), which will allow businesses to register in one EU member state.

RTI 201 letters

A batch of RTI 201 letters containing incorrect information about overpayments has been sent to employers and agents in error. Employer or agent who receiving such a letter in August should ignore it. The Revenue reminds employers they can check their tax position on the business tax dashboard.

CRC v Finnamore t/a Hanbidge Storage Services, Upper Tribunal (Tax and Chancery Chamber)

Minimising VAT on the purchase of a mobile building for educational purposes

Airtours Holidays Transport Ltd v CRC, Court of Appeal

Auto-enrolment; Going, going; Associated debt; Employment dead end

The decision in African Consolidated Resources has important VAT implications for holding companies

Can an incorrect date of withdrawal from the flat rate scheme be corrected?

Advice required on the tax-efficient structuring of a new letting business

South African Tourist Board v CRC, Upper Tribunal (Tax and Chancery Chamber)

Itchen Sash Window Renovation Ltd (TC3645)

Can the transfer of a going concern rules apply if connected parties are involved?

Warning: chosen VAT flat rate categories are in danger of attack