VAT

A client is generating electricity at his residential property and receives up to £6,000 per quarter as a feed-in tariff. There is no income tax liability if the sale of electricity does not significantly exceed use, but VAT treatment depends on whether the payment is a generation tariff or an export tariff

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

Revenue & Customs Brief 40/13 has been issued to cover the withdrawal of Public Notice 915 – Assessments and Time Limits: Statement of Practice and Public Notice 208 – Excise Assessments.

Notice 915 set out HMRC’s procedures for making and notifying assessments to VAT, other indirect taxes and penalties. It included an explanation of how the department would apply the legal time limits that relate to such assessments.

For more than 30 years, a trader let the office above his shop to a firm of solicitors and charged VAT on the rent. However, HMRC have not been notified of an option to tax the property

HMRC have launched a consultation that seeks views on changes to VAT law. The potential alterations would clarify the assistance available to VAT-registered businesses that are required to file their returns online but have difficulty doing so.

Bridport and West Dorset Golf Club Ltd v CRC (C-495/12), Court of Justice of the European Union

Xtreme Graphics Ltd (TC3048)

Three parties are involved in a supply: A, the UK software supplier, B the UK-based agent, and C, the end-user located in Spain. C only accepts and pays invoices from B, but what effect does this have for VAT?

Top VAT tips for the festive season

The UK will continue to apply the VAT reverse charge for mobile telephones, computer chips and emissions allowances in their current forms for another five years, HMRC have announced.

The news follows the introduction of the reverse charge mechanism in European Directive 2013/43/EU, which also has the effect of extending the period of validity of the UK reverse charge for carbon credits from 30 June 2015 to the end of 2018.

CRC v Bosher, Upper Tribunal (Tax and Chancery Chamber)

Victorangle Ltd (TC2994)