Bad debt relief claim fails
Kevin Hall provides a ‘back to basics’ guide to the flat rate scheme, the cash accounting scheme and the annual accounting scheme
VAT Information Sheet 3/2014 explains changes introduced with effect from 1 April 2014, following consultation, to allow manufacturers – including importers who start the supply chain in the UK – to adjust their VAT accounts where they provide certain refunds directly to final consumers
Partially exempt business: residual input tax
Caravans: items subject to zero-rating
Was compound interest payable by HMRC on VAT wrongfully levied?
On 13 March 2014, the CJEU handed down five judgments on fiscal neutrality. As barrister Frank Mitchell observes, the decisions are 'difficult to reconcile' and 'pull the law in different directions'.
Lee Squires and Fiona Bantock review recent key developments, including the decisions in ATP PensionService, Secret Hotels2 and Esporta, as well as principal VAT measures from the Budget
Robert Waterson considers the High Court decision in Littlewoods concerning the recovery of compound interest on overpaid VAT
Calculating amounts due under a Fleming claim