VAT

Could partnerships could be members of VAT groups?

CRC v Lok’nStore Group plc, Upper Tribunal (Tax and Chancery Division)

Could input VAT be reclaimed in respect of sales made before VAT registration?

BS Design and Management Ltd (TC3622)

Earthshine Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Birmingham Hippodrome Theatre Trust Ltd v CRC, Court of Appeal

VAT has been charged on rent in error; what, if any, liability might arise on sale?

Contributions to the pension fund of a self-employed worker

KC Noble v CRC, Upper Tribunal (Tax and Chancery Division)

HMRC review findings follow Robinson Family case

Totel Distribution Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

CRC v Earlsferry Thistle Golf Club, Upper Tribunal (Tax and Chancery Division)