VAT

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CRC v Rochdale Drinks Distributors Ltd, Court of Appeal

Shortly before a compliance visit, a business identified a VAT underpayment of £8,000. It planned to correct this on the next VAT return, but agreed with the HMRC officer that an assessment should be raised. This resulted in an additional £200 interest charge

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

NEIL WARREN considers the practical challenges that can arise when goods are bought or sold overseas by a UK business

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

A dressmaker’s turnover has fallen below the VAT deregistration threshold and she is considering whether to deregister

Change in VAT rate largely responsible

Secret Hotels2 (formerly Med Hotels Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber)

CRC v BAA Ltd, Upper Tribunal (Tax and Chancery Chamber)

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