VAT

Effects on a business when it deregisters for VAT

CRC v A Patel, Upper Tribunal (Tax and Chancery Chamber)

GMAC UK plc v CRC (Case C-589/12), Court of Justice of the European Union

CRC v British Film Institute, Upper Tribunal (Tax and Chancery Chamber)

A Taxpayer (TC3763)

Can a small business be divided between family members to avoid VAT?

HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 September 2014 until further notice. Employers may use either the previous or new rates for one month from the date of change, and therefore make or require supplementary payments, but are under no obligation to do either. Petrol hybrid cars are treated as petrol cars for this purpose. The amounts can be used for VAT, but employers will need to retain receipts.

Norseman Gold plc (TC3698)

The VAT implications of a change in employment status

Pontardawe Inn Ltd (TC3563)

VAT implications of physical education and personal training courses

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.