VAT

A claim for input tax can still be made by a business in the absence of a tax invoice

European Commission v UK, Court of Justice of the EU

Scottish Football League v CRC, Upper Tribunal (Tax and Chancery Chamber)

A trader omitted to register for VAT for eight years. He has now done so and is seeking to recover the VAT liability from his one VAT-registered customer. Consideration is given as to when the four-year limit for the recovery of VAT starts in a case such as this: is it the date of supply or the date of the VAT invoice?

R Drummond (TC2456)

WHA Ltd v CRC, Supreme Court

The proprietor of the catering business at a golf club has moved away and cannot be traced. A new caterer did not purchase any assets from the previous business, although the menus and pricing remain the same as before. Despite this, HMRC may argue that a transfer of a going concern has taken place for VAT purposes

A practical option for claiming input tax on expenses that relate to non-taxable sales

Cambrian Hydro Power Ltd (TC2423)

VAT guidance issued to clarify supplies distinction

Figures show major increases in prosecutions and distraint

A tax adviser emigrated to New Zealand but continues to provide professional advice to UK residents