VAT

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'A perfect example of how HMRC continue to waste time'

Khan (t/a Khan Tandoori II) and another v CRC, Upper Tribunal (Tax and Chancery Chamber)

Gemini Riteway Scaffolding Ltd (TC2053)

As turnover fell below the registration limit a business using the flat rate scheme deregistered for VAT. HMRC say that VAT should have been charged on cars shown on the balance sheet and on bank interest

Littlewoods Retail Ltd and others v CRC, European Court of Justice

VAT changes to combat double taxation on EU-based firms

Arrowhead Capital Finance Ltd (in liquidation) v KPMG LLP, Queen’s Bench Division

People’s Dispensary for Sick Animals (TC2048)

IFS director calls for 'politically difficult' tax reform

A café provides food and drink to be consumed indoors on its premises as well as hot food and drinks that are taken away. The business also supplies and delivers filled rolls to local offices

A client company uses the VAT flat-rate scheme. It has recently purchased a mobile home, paying VAT under a margin scheme, but wishes to sell or transfer this asset to the company director

Mystified by Leeds United's response to HMRC condoc

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