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Royal Bank of Scotland v CRC, Chancery Division
Wakefield College v CRC, Upper Tribunal (Tax and Chancery Chamber)
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
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