VAT

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.

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

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

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

Itchen Sash Window Renovation Ltd (TC3645)

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

Could partnerships could be members of VAT groups?