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Firms can account for VAT on basis of cost to employee
NEIL WARREN considers the options available to a business that buys assets not wholly used for business purposes
A UK VAT-registered business buys and sells table lamps. One order was purchased from China and delivered to Dubai, without entering the UK. Commission on this order was paid to a UK-based and a Dubai-based agent
Investment Trust Companies v CRC, Chancery Division
An employed sales force use their own cars and phones and they are reimbursed for the business use element by the employer
R v Ahmad and another, Court of Appeal

JOHN ENDACOTT thinks the Budget's VAT proposals for takeaway food were undercooked

A sole trader who uses the cash accounting system is owed money by a client, who has offered equity in their company instead of the fee
The Harewood Estate (TC1789)
NEIL WARREN celebrates a decade of the VAT flat-rate scheme by looking at unlikely opportunities to claim input tax
A trader has been using the VAT flat rate scheme since 2007, but it has now come to light that he did not formally register to use it. Does this mean he will have to recalculate the VAT liability?
Bromley Emergency Training and Development Ltd (TC1728)
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