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John Wilkins (Motor Engineers) Ltd and others v CRC, Court of Appeal
Leaflet
A client has arranged for his brother to act as a carer for a third party. Unfortunately, no tax or National Insurance contributions have been paid in respect of the payments made
A substantial repayment has been received from HMRC in respect of a claim made following the decision in HMRC v M Fleming (t/a Bodycraft)
The flat-rate scheme and fixed assets are not a match made in heaven, says NEIL WARREN
VAT information sheet 8/11
Paper copies to be submitted by 28 April
Barratt Goff and Tomlinson (TC949)
R (on the application of To Tel Ltd) v First-tier Tax Tribunal, Queen’s Bench Division
HMRC to speed up applications selected for checks
A client has opted to tax and charged VAT on rental income. Following letting to a VAT-registered business, the property is now being let to a charity which is saying that VAT should not be charged
NEIL WARREN considers the VAT measures in the Budget
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