Chris Bates and Julia Lloyd analyse the recent First-tier Tribunal decision in TLLC, part of a VAT group including the Travelodge hotel chain business, and the implications of the decision.
A new VAT repayment taskforce will target people in Scotland and Northern Ireland who set up businesses purely for the purpose of making false VAT claims. It is set to bring in £7m, HMRC announced.
Materials supplied with central heating systems—appropriate rate of VAT
Renovation of house—appropriate rate of VAT
Adjustment of input tax deduction
Private tuition
Lee Squires and Fiona Bantock assess recent developments, including the decisions in Le Crédit Lyonnais, University of Cambridge and TLLC, plus the EU proposal on the VAT treatment of vouchers.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies
The CJEU’s decision in Le Crédit Lyonnais looks like a re-engineering of the Principal VAT Directive, writes Graham Elliott.