Supply of drugs to hospital outpatients
Supply of pathology services
The Supreme Court’s rejection of HMRC’s arguments for determining whether Secret Hotels2 Ltd was an intermediary or whether the company was ‘acting in its own name’, may now make it easier for some businesses to adopt an agency business model, writes Damon Wright
Darren Mellor-Clark answers a query concerning the VAT issues on the ring-fencing of a bank’s retail business
VAT default surcharge: reasonable excuse
VAT: calculation of repayment claim
VAT: whether advertising or event organising
VAT: reduced rate for energy saving materials
VAT: management of defined contribution pension schemes
Corporation tax assessment on VAT repayment