VAT

Chelham Ltd (TC2812)

A new VAT return has been proposed for the European Union (EU) to be a standard across all members, in an effort to cut red-tape for firms, ease tax compliance and improve the efficiency of tax authorities.

The European Commission’s plan envisages a uniform set of requirements for businesses when filing VAT returns, regardless of the member state in which they do it.

The standard return, which would replace its national equivalents, would ensure firms are asked for the same basic information across the EU, within identical deadlines.

The EU Principal VAT Directive must be consulted to ascertain the correct VAT treatment of goods sold from the UK to another EU country and then delivered from there to a third country

The groundbreaking judgment that meant three taxpayers did not have to follow the requirement to file VAT returns online

Astral Construction Ltd (TC2773)

A company bought a property that was originally a commercial building, but which was being converted to residential use. After the work is completed the new properties will be sold, but what are the VAT implications?

Oliver’s Village Café Ltd (TC2783)

A UK-based supplier is selling car parts, purchased from a manufacturer in Hungary, to a customer in South Africa. The Hungarian firm is insisting that it should charge 27% VAT

Situations in which business splitting can avoid an output tax problem or liability

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

Ebley House Ltd (TC2816)

Courts and tribunals don’t always arrive at correct decisions