VAT

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HMRC addresses compulsory levy on single-use carriers

706 ‘partial exemption’

A couple sold part of their garden to their limited company which constructed a house on it. The company has been unable to sell the property and is letting it and claiming loss relief on its reducing value

R v Redmond, Court of Appeal

If a UK trader sells goods to a business in Northern Cyprus, does this constitute an export or an intra-community supply for VAT purposes?

Consultation on implementation of new system

Scale of UK 'VAT gap' needs to be revisited, says PwC report

RCB 20/11 announces change in VAT treatment

Latest evasion crackdown expected in summer

NEIL WARREN considers some practical challenges for a business that is partly exempt

An architect based in Sweden carried out work for a UK customer and charged Swedish VAT. This is not correct under the new business-to-customer rules that came into effect in 2010 and 2011

Four professionals have traded in partnership for a period of years, but now wish to transfer their interests to four limited companies that will trade in partnership. Subsequently, one of the companies will leave the partnership

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