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Ilkley Dress Agency (TC1535)
CRC v AXA UK plc, Court of Appeal
NEIL WARREN considers VAT implications of changes in the use of commercial property that could affect retailers and property landlords in coming years
Warning follows Littlewoods (C-591/10)
A and M Wright (TC1523)
Anycom Ltd (TC1496)
A self-employed worker earns £71,000 pa, but also has earnings as an employee that HMRC have agreed should be included in his self-employed accounts
No zero rating if alterations made after supply to wheelchair user
GlaxoSmithKline Services Unlimited v CRC, Upper Tribunal (Tax and Chancery Chamber)
Must be designed as a dwelling
A self-employed drummer is concerned his turnover may exceed the VAT registration limit and he is considering operating as a sole trader and limited company
NEIL WARREN considers practical solutions to help Santa Claus with his new business activity
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