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Taxman explains view of judgment in CRC v Rank Group plc
London Clubs Management Ltd v CRC, Court of Appeal
A VAT-registered sole trader who is a carpet retailer has purchased a plot of land with his wife, on which they plan to build a house
Participants have until 31 Dec to complete registration
CRC v Rank Group plc (C-259/10 and C-260/10), European Court of Justice
Amounts can be used for VAT
Grattan plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
Exempt bodies to more easily share back-office services
A property development business purchased a public house, with the intention of building about 20 residential units on the site. VAT was paid on the purchase, but can it be disapplied on a subsequent sale?
Edited by Nancy Cruickshanks; £144.95
A Dutch business imported goods from China, but is unable to sell these in the Netherlands. The goods are to be shipped to the UK and sold to a UK company
Mark Kelly (TC1439)
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