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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)
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
Low-value consignment relief withdrawn from April 2012
Regent Commodities Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
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
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