Indirect taxes
Importing and exporting: HMRC guidance
HMRC has updated its ‘starter pack’ for people who intend to bring goods into the UK from outside the EU…30 Jan 2012
VAT briefing for January 2012
Greg Sinfield and Lee Squires consider the Advocate General's Opinion in Littlewoods and the treatment of supplies of phonecards in Lebara, plus the Court of Appeal guidance in AXA and the CJEU judgment in Banca Antoniana.26 Jan 2012
Pre-registration VAT concession ‘no longer needed’
HMRC has revised its policy in relation to pre-registration input tax. It will now accept proof of payment of VAT…23 Jan 2012
Littlewoods Retail Ltd v HMRC (and related applications)
Whether interest should be compounded19 Jan 2012
VAT on payment collection services
AXA attempts to confront the CJEU on the VAT issue In HMRC v Axa UK plc, a company which collected fees…19 Jan 2012
Littlewoods: compound interest claims
The Advocate General’s opinion compounds uncertainty over interest, explain Nick Skerrett and Ben Cooper.19 Jan 2012
The EC’s Communication on the VAT Green Paper
Richard Woolich considers that the European Commission is showing a real determination to make a significant change in VAT.19 Jan 2012
VAT claimants ‘unlikely’ to receive compound interest
Taxpayers are unlikely to be entitled to billions of pounds in unpaid interest on overpaid VAT, tax experts said after…18 Jan 2012
VAT updates
The following VAT Notices have been updated: Notice 701/10: Zero-rating of books etc Notice 704/1: Tax free shopping in the UK VAT Information…17 Jan 2012
VAT online: regulations
The Value Added Tax (Amendment) Regulations, SI 2012/33, amend the principal VAT regulations to extend the requirement for VAT returns…16 Jan 2012
Caravan pitches: regulations
The Value Added Tax (Land Exemption) Order, SI 2012/58, puts on a statutory footing an existing HMRC concession that provides…16 Jan 2012
The VAT world in 2012
Paul Lasok QC sets out forthcoming developments in VAT12 Jan 2012
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