VAT

All of the drivers working for a taxi firm are self-employed and collect their own fares, which are not recorded as sales of the firm. What is the position for credit card transactions taken by the firm?

Bilal Jamia Mosque (TC2727)

Davis & Dann and another v CRC, Upper Tribunal (Tax and Chancery Chamber)

A charity provides residential care operations to a local authority for an all-encompassing price. This supply has always been treated as exempt, but HMRC are now suggesting that the standard rate should apply

Taste of Thai Ltd (TC2721)

An architect is registered for VAT in the UK and is based in this country. He has recently carried out some work in conection with a client’s holiday home in the Republic of Ireland. The property owner is also resident in the UK

VAT windfalls are not common, but the First-tier Tribunal found in favour of the taxpayer in two recent cases

R (on the application of GSTS Pathology LL) and others) v CRC, Queen’s Bench Division

An accountancy practice is relocating and is selling its old business premises to a bank. The building is subject to a VAT option to tax and the bank has suggested that, before the exchange of contracts, one of the five floors is let to a third-party tenant to enable the transaction to be a transfer of a going concern

Geoffrey Seefe t/a TPL Associates (TC2738)

United European Gastroenterology Federation (TC2698)

A business is expanding its operations from coach hire and taxi work into more inclusive tour operations. It is arranging golf tours etc for visitors from the US, arranging holiday accommodation and transport in Ireland