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G F Mercer Ltd (TC1386)
A charity exhibits old aeroplanes and also uses them for flying displays. It intends to import a WW2 plane from the USA
J Yarlett t/a Beanies-by-Night and JY Electricals (TC 1117)
RCB 36/11 looks at implementation of accounting changes
A company has been trading for about ten years, but has not paid corporation tax for four years due to the ‘critical personal need’ of the directors amd also owes VAT
NEIL WARREN considers the practical challenges that can arise when goods are bought or sold overseas by a UK business
A dressmaker’s turnover has fallen below the VAT deregistration threshold and she is considering whether to deregister
Change in VAT rate largely responsible
CRC v BAA Ltd, Upper Tribunal (Tax and Chancery Chamber)
Secret Hotels2 (formerly Med Hotels Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Terms of Paymex ruling relate to all arrangements
The purchaser of a florist’s business also wishes to buy the firm's premises (which are subject to an option to tax) from the landlord
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