The VAT treatment of public bodies is complicated, inconsistent and outdated. Martin Salisbury and Ian Hyde consider the European Commission’s consultation on reforming the rules
Simon Moulden, partner, Obsidian Law, writes, the Secret Hotels2 case reveals the importance of agency and intermediaries
Kendra Hann and Donna Huggard report on a growing awareness of VAT at board level
David Wilson considers possible VAT announcements
VAT exemption for ‘eligible bodies’
New garage: annexe or new dwelling?
Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena
Revenue & Customs Brief 09/14 explains that bitcoin is the world’s first decentralised digital currency, known as ‘cryptocurrency’. Bitcoin works via a peer to peer independent network which manages all functions such as issue, transaction processing and verification.
Was a purchase made for business purposes?
Are membership subscriptions of a trade association exempt?