VAT

Go to page of 149

Colin Summers; Christopher Summers (TC2267)

CRC v UK Storage Company, Upper Tribunal (Tax and Chancery Chamber)

A UK business provides workers to farmers in EU countries, mainly via contracts through agents based in Poland, but also supplies farming-related services to Polish businesses

Practical examples of when a business or non-business arrangement applies for VAT purposes, from NEIL WARREN

CRC v European Tour Operators Association, Upper Tribunal (Tax and Chancery Chamber)

Change in HMRC VAT policy follows Robinson Family decision

Keep a close watch on turnover on an ongoing basis to avoid VAT registration mistakes, advises MIKE THEXTON

CRC v Sunico A/S and others, Chancery Division

A trader carries on a business as a counter-terrorism, crisis response and risk management consultant. They have joined the flat rate VAT scheme under the “management consultancy” heading, but are now having second thoughts

How reverse charges payable by VAT groups should be valued

Marcus Webb Golf Professional v CRC, Upper Tribunal (Tax and Chancery Chamber)

P Lord t/a PML Building Services (TC2166)

Show

Results

Go to page of 149