HMRC has invited comments by 14 February on steps to ensure that the law enables all VAT-registered businesses to file returns online using an approved means of electronic communication; that HMRC’s guidance for businesses having difficulty in filing online is clear; and that ‘appropriate options
VAT treatment of supplies to non-members of a golf club
Application of zero-rating to leaflets
TOGC treatment where transferee trades only inside VAT group
The advocate general’s opinion in the Danish VAT case of ATP PensionService suggests the management of defined contribution pension schemes should qualify for VAT exemption in appropriate cases. Nick Skerrett looks at the issues.
Zero-rating: whether books or booklets
Charity exemption: treatment of part-paying students
Validity of the three year time-limit for VAT repayments
Adam Rycroft and Amanda Brown review the CJEU decision in the Dixons Retail case concerning VAT on fraudulent card transactions, and consider the wider impact of the court's underlying approach whereby transactions are taxed in accordance with their economic rather than legal analysis.
VAT: amount of consideration