Supplies of accommodation to the homeless
Peter Jenkins considers the development of a new threat to input tax recovery by partly exempt businesses receiving subsidies
HMRC has published the responses to its consultation on draft amending regulations to enable telephone filing of VAT returns as an alternative to electronic filing, and allow exemption from electronic filing for businesses for whom it is not reasonably practicable.
Exercise of option to tax
The cost sharing exemption and the ‘exact reimbursement condition’
Recovery of input tax not incurred
Taxable supplies by statutory body
HMRC v Lok’nStore Group
Lee Squires and Fiona Bantock examine recent VAT developments, including: the decisions in Sub One Ltd (t/a Subway) and Granton Advertising; recent legislation on electronic filing and the reverse charge for gas and electricity; and guidance from the EU VAT Committee on the small consignments exemption.
In Revenue & Customs Brief 25/2014, HMRC explains how it will deal with repayment claims following the recent CJEU decision in Bridport & West Dorset Golf Club (C-495/12).