VAT

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Marcus Webb Golf Professional v CRC, Upper Tribunal (Tax and Chancery Chamber)

P Lord t/a PML Building Services (TC2166)

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)

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