VAT

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Practical VAT issues for cash traders are considered by NEIL WARREN

A newsagent has been questioned by HMRC over a low VAT liability for a quarter. This was because of a robbery in which the till and cash was stolen

Matthew Davies t/a Special Occasions/2XL Limos v CRC, Upper Tribunal (Tax and Chancery Chamber)

Consultation in response to expansion of higher education sector

Darragh House Ltd (TC2105)

The penalty for failing to notify a change of legal entity on time can be severe, warns ANDREW NEEDHAM

The client, a VAT-registered non-profit making members’ golf club, organised a fundraising event which included a car-boot sale where sellers were charged £20 for their pitch. However, the club opted to tax the land some years ago

MacMahon (t/a Irish Cottage Trading Co) v CRC, Upper Tribunal (Tax and Chancery Chamber)

ERF Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

A client purchased a UK commercial property for £200,000 plus VAT and has charged VAT on the rent, even though an option to tax has not been made. The implications of the property now being sold to a purchaser who cannot recover VAT are discussed

Revenue & Customs Brief 27/12

An examination of changes to the VAT treatment of zero-rated and exempt supplies, by NEIL WARREN

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