Sarah Halsted provides an updated guide to the VAT standard rates and compliance thresholds across the European Union
Nick McChesney answers a query on VAT on app sales, considering the impact of changes effective from next January
Graham Elliott assesses the impact of the First-tier Tribunal decision in Wakefield College concerning VAT and further education colleges
The EC has adopted two reports on VAT fraud within the EU. The first report looks at VAT collection and control procedures across the member states. It concludes that member states need to modernise their VAT administrations in order to reduce the VAT gap, which was around €193bn in 2011.
Freemasonry and exemption from VAT
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter
Timothy Jarvis considers the recent decision in Reed Employment concerning when overpaid VAT can be recovered
Keith Webster and Richard Croker of CMS Cameron McKenna report on HMRC’s brief on occupational pension schemes following PPG Holdings
Retail vouchers