VAT: validity of default surcharge when HMRC is holding monies paid by mistake
Nick Skerrett examines the impact of the Leeds City Council case
Kevin Hall answers a query on VAT and nursing homes
Face value vouchers
Lee Squires and Fiona Bantock review recent VAT developments, including decisions in ATP PensionService, Dixons Retail and Leeds City Council, and draft VAT measures to be included in the 2014 Finance Bill.
Graham Elliott reflects on HMRC’s consultation on electronic filing of VAT returns
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