Lee Squires and Fiona Bantock examine recent developments, including the decisions in Banco Mais, Lok’nStore, Norseman Gold and African Consolidated Resources, and TOGC changes
Validity of VAT assessment
Supply of self-storage
VAT on fees paid to banks’ advisers
David Anderson reports on Taylor Wimpey
Graham Elliott considers Zipvit and claiming VAT where the supplier has not charged it
Extension or independent annexe?
Recovery of input tax on ‘white goods’
Exercise of discretion by HMRC
Ashita Gohil and Christopher Lallemand examine the recent Court of Appeal decision in Subway, regarding the VAT liability of the supply of ‘hot’ takeaway food