VAT

Go to page of 154

Secret Hotels2 Ltd v CRC, Court of Appeal

A property consisting of a ground floor shop, a flat above, and land to the rear is to be sold. The new owner intends to convert the shop into a flat and then build a new residential property on the land

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

Show

Results

Go to page of 154