HMRC is publicising its new mini one stop shop (MOSS) VAT service for businesses supplying digital services across the EU. Businesses will be able to register for VAT MOSS from October 2014.
VAT repayment claim by the recipient of a supply
VAT on discount cards
Did a Guernsey based supplier of construction services belong in the UK?
VAT on toasties and meatballs
Geoffrey Tack and Bridget Winters examine the Birmingham Hippodrome Theatre Trust decision and the power of HMRC to set off taxes across multiple accounting periods
The Value Added Tax (Amendment) (No. 2) Regulations, SI 2014/1497, relieve those suppliers of gas and electricity to which the new domestic reverse charge for wholesale trading in gas and electricity applies, from the requirement to make reverse charge sales statements.
Jurisdiction of the FTT to hear VAT appeals
Energy saving materials and composite supplies