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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
The final four sittings of the Public Bill Committee’s debates on the Finance Bill are reviewed by ALLISON PLAGER
PAUL STEWARD provides the highlights of the event in London
HMRC consulting on likely operation of reduced charge
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)
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