Construction of a garage attached to a listed building
Provision of casinos and gaming machines on ferries
Subsidy paid by a national fund to residential care homes
Daniel Lyons summarises the key VAT measures from the Budget.
Graham Elliott considers Secret Hotels2 concerning VAT and agency
HMRC has published The Value Added Tax (Increase of Registration Limits) Order, SI 2014/703, which comes into force on 1 April 2014.
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