In Revenue & Customs Brief 26/2014, HMRC describes data sharing measures being taken forward in the Small Business, Enterprise and Employment Bill, which was announced in the Queen’s Speech on 4 June and published on 25 June.
Relevant charitable or residential purpose
Are snowballs cakes?
Supplies of holiday accommodation
William Watson recaps developments over the past year regarding the ability to recover VAT on services supplied in connection with the management of defined benefit pension schemes, in light of the PPG case.
The European Commission’s VAT Expert Group has published a set of broad common principles for establishing the ‘definitive VAT system’ for intra-EU supplies of goods by 2019.
Holding companies and input tax recovery
Fleming: extension of a claim was a new claim
Graham Elliott comments on the Suffolk Constabulary VAT case