VAT

VAT on goods paid for fraudulently

Richard Woolich reviews changes to the place of supply rules in 2015 and the extended one stop shop.

By Graham Elliott, consultant, Withers

After-school clubs and the exemption for the supply of welfare services

Part-exchange or discount on the sale price?

Construction services: applicability of zero-rating

Stephen Hignett and Matthew Wentworth-May examine points for advisers from the Court of Appeal victory for HMRC in the Rank case.

Linda Adelson answers a query on VAT implications of letting to a serviced accommodation provider.

The European Commission has referred France to the CJEU for its use of a reduced VAT rate for e-books. The action was launched last week following October’s Council of Ministers meeting. The EC claims that France has failed to comply with the EU VAT...

Election to waive exemption