VAT

Go to page of 149

Total Mauritius Ltd v Mauritius Revenue Authority, Privy Council

A garage is not approved to carry out MoT tests so takes cars to an approved centre and is charged a reduced fee for this business. The unapproved business charges its clients the full test fee

Regent Commodities Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Low-value consignment relief withdrawn from April 2012

D&H Developments (TC1425)

A block of flats is let to a company for a single monthly fee. There is also a car park for which a separate fee is paid

Revenue & Customs Brief 37/11 issues reminder

NEIL WARREN advises on the compulsory requirement for small businesses to file VAT returns online from next year

A, D and J Forster (TC1319)

ALEX MILLAR looks at HMRC policy on the VAT treatment of benefits provided via salary sacrifice arrangements

CRC v Rochdale Drinks Distributors Ltd, Court of Appeal

Shortly before a compliance visit, a business identified a VAT underpayment of £8,000. It planned to correct this on the next VAT return, but agreed with the HMRC officer that an assessment should be raised. This resulted in an additional £200 interest charge

Show

Results

Go to page of 149