VAT

Alexandra Countryside Investments Ltd (TC2751)

HMRC have published information on changes to the rules for zero rating supplies of goods for export outside the EU, which will take effect from 1 October.

Under current legislation,the UK provides for zero rating of goods intended to be exported outside the EU, provided certain conditions are met.

Where goods are sold to a VAT-registered customer outside the UK, the supply is not eligible for zero rating – which contrary to EU VAT law that states zero rating applies regardless of whether or not the customer is VAT-registered in the member state.

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)

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

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

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)