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The final four sittings of the Public Bill Committee’s debates on the Finance Bill are reviewed by ALLISON PLAGER
HMRC consulting on likely operation of reduced charge
PAUL STEWARD provides the highlights of the event in London
Yeabsley Financial Solutions Ltd (TC2044)
Can input VAT be recovered prior to the making of taxable supplies? PETER MASON explains recent changes in the ECJ’s approach
A farmer purchased a new commercial building for £249,995 plus VAT. The input VAT was reclaimed, but VAT was not charged on the rent to a tenant
Chain Telecommunications Ltd (TC2016)
Data Select Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Greener Solutions v CRC, Upper Tribunal (Tax and Chancery Chamber)
Garnmoss Ltd t/a Parham Builders (TC2001)
NEIL WARREN considers how a business can improve its VAT cash flow position and gain time to pay the tax due
Scottish Football League (TC1983)
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