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'Are VAT penalties dishonesty invalid?'
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Mill House Management UK Ltd (TC960)
CRC v Brayfal Ltd, Upper Tribunal (Tax and Chancery Chamber)
A client’s turnover exceeds the VAT registration limit, but the business has not registered as it is the receipts for work done for an overseas charity that take it above the limit
No to using public facilities
ICAN Finance (TC958)
PETER PENNEYCARD shows why it is important to make sure that correspondence to HMRC is correctly headed
Notice 700 updated
Deliverance Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
HMRC are still considering the judgments in the VNLTO and AstraZeneca cases concerning private and non-business use. Input tax can be recovered, but there appears to be some doubt as to the treatment of the VAT output tax
Anti-avoidance bulletins concern telecoms services and splitting
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