VAT

Go to page of 149

An artist sells his paintings on a sale-or-return basis through a London art gallery. Many paintings are sold abroad, and the gallery believes no VAT should be charged by the artist

Parties responsible for premises must register by 1 January

Users can name ‘delegate’ for help with application

A business voluntarily deregistered for VAT, believing its turnover would be below £71,000 for the next 12 months. Turnover has recovered, although it will not exceed the registration limit

HMRC’s interpretation of new property rental rules shocked NEIL WARREN

AML Consulting (TC2151)

A collector of musical instruments has decided to sell his collection and this is being done by a limited company formed by him. The client has not registered for VAT because he believes turnover is below the threshold

CRC v Rank Group plc, Upper Tribunal (Tax and Chancery Chamber)

£32bn for 2010/11

Wood Green Animal Shelters (TC2118)

A business comprises the sale of serviced plots of land, with roads and services, to self-builders. A suitable site for development is about to be purchased, but this will be subject to VAT

Drumtochty Castle Ltd (TC2111)

Show

Results

Go to page of 149