VAT

CRC v R Skinner, Upper Tribunal (Tax and Chancery Division)

CRC v Pinevale Ltd, Upper Tribunal (Tax and Chancery Chamber)

A UK company purchases goods from its US parent company, but a recent HMRC VAT visit indicated that it may be entitled to claim import VAT

By Mark McLaughlin and Jackie Anderson; £95; paperback; 496 pages, Bloomsbury Professional

ATP decison sparks new review

HMRC have issued detailed guidance to help businesses prepare for VAT changes in relation to supplies of digital services, set to take effect on 1 January 2015. It supplements European Union information published last month.

Dazmonda Ltd t/a Sugar and Spice (TC3473)

Two medical practitioners trade through limited companies. One obtains all of his work via an agency, while the other also obtains some directly from an NHS hospital, albeit infrequently

Mercedes-Benz Financial Services UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Turgat Karandal (TC3455)

The system is increasingly haphazard, the Institute for Fiscal Studies has warned

HMRC aims to stay claims for compound interest