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An examination of changes to the VAT treatment of zero-rated and exempt supplies, by NEIL WARREN
POWA (Jersey) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Revenue & Customs Brief 27/12
Atchem Ltd (TC2064)
Applies to ‘directly necessary’ supplies
VAT position remains following golf club case referral
A UK garment factory has obtained orders for clothing from Germany, but the products will be manufactured in Poland and delivered without passing through the UK
HMRC seek views
Moher v CRC, Upper Tribunal (Tax and Chancery Chamber)
R (on the application of Capital Accommodation (London) Ltd (in liquidation)) v CRC, Upper Tribunal (Tax and Chancery Chamber)
An entertainer is a British citizen and is also a national of another Commonwealth country. Since September 2009, he has been a US resident, but has substantial earnings in the UK from appearances here
Quick reaction mechanism would authorise derogation within a month
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