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VAT


Vans adapted for use by disabled passengers

Related supplies by an exempt provider

Gary Richards considers the impact of the First-tier Tribunal decision in Intelligent Managed Services

Are vouchers given away to customers subject to VAT?

Vouchers: is a commission charged on redemption taxable?

Richard Woolich and Jonathan Gordon consider the implications for future VAT planning following the FTT decision in DPAS Ltd

MTIC fraud: should the trader have known that the transactions were connected with fraud?

Repayment claims: does the cut-off date infringe the EU principle of equal treatment?

Amanda Brown examines the recent CJEU judgment in Bridport, a case which raises issues of wider interest than only the VAT treatment of ‘green fees’ paid by visiting golfers

Julie Park comments on a recent decision of the First-tier Tribunal on belly dancing and the VAT exemption for education

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