VAT

HMRC have accepted that the ruling in the VAT case Goals Soccer Centres plc (TC2253) applies to all relevant traders.

The Vintage Tea House Ltd (TC3160)

Enjoy more than just a brief encounter with the VAT flat rate scheme

Graffiti Busters Ltd (TC3201)

A Cheruvier t/a Fleur Estelle Dance School (TC3148)

To mitigate income tax liability, a client transferred commercial property into the joint names of himself and his wife. However, only his share is eligible to capital gains tax entrepreneurs’ relief

A school wishes to improve security and intends to build a house in the grounds, which will provide accommodation for the caretaker. It seems likely the separate disposal of the building from the rest of the school will be prohibited

CRC v Brockenhurst College, Upper Tribunal (Tax and Chancery Chamber)

Dunn and Dyer (Electrical) Ltd (TC2984)

An office building is being converted into student accommodation. However, the present owner has opted to tax the building so that VAT will theoretically be payable

HMRC have set out their VAT position following the decision of the Court of Justice of the European Union (CJEU) in Fiscale Eenheid PPG Holdings BV cs te Hoogezand (C-26/12). The case concerned an employer’s entitlement to deduct VAT paid on services relating to the administration and management of a defined benefit pension scheme.

Buckingham Bingo Ltd and others (TC3093)