VAT

Nap Anglia Ltd (TC2579)

HMRC pledge follows scheduled lack of service

CRC v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd), Supreme Court

Northern Ireland is set to charge a levy on carrier bags from Monday 8 April. The five pence tariff will be introduced on single-use bags, with retailers paying the proceeds to the Department of Environment (DoE) Northern Ireland.

When the minimum 5p is charged by a retailer, it will be passed in full to the DoE. A business that demands extra will be required to hand over the amount less VAT, and the tax will be due to HMRC as if each bag were a standard rate item.

Dancing around key dates in VAT’s 40-year history

A client has not submitted VAT returns for three years. There is an outstanding liability of about £10,000, to which a 30% penalty will apply. However, if the flat rate scheme were to be applied, the liability would be reduced to £nil

Northside Management Ltd (TC2319)

Birmingham Hippodrome Theatre Trust v CRC, Upper Tribunal (Tax and Chancery Chamber)

A company purchases options to buy property and then sells these on. The company does not develop the property

CRC v Noor, Upper Tribunal (Tax and Chancery Chamber)

Vehicle Control Services Ltd v CRC, Court of Appeal

Hawes & Curtis Ltd (TC2415)