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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)
Call for UK to charge 20% on energy-saving materials
A small school engages 15 freelance teaching assistants who coach the pupils at the school and also, on their own account, in their own time
The work of a VAT-registered building company appears to have dried up and there is an unpaid invoice, for which a bad debt claim will have to be made
More input tax apportionment issues
JMB Wilmington (TC1975)
A new church hall is to be built as an extension to an existing church which is a listed building, but the addition of 20% VAT may cause this plan to be abandoned
The Copperfields Restaurant (TC1974)
Munaf Patel t/a Cleggs Lane Service Station (TC1865)
Emblaze Mobility Solutions Ltd v CRC, Chancery Division
KAREN MULCAHY explains the impact of proposed VAT changes aimed at listed buildings
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