VAT cultural services exemption
VAT treatment of gaming machines
The EC has published proposals to standardise VAT returns across all EU Member States. Under the draft legislation, any business with an annual turnover of more than €2m will be required to submit and pay their VAT returns on a monthly basis.
Following the recent decision in Pactor Vastgoed on the Dutch option to tax, Gary Richards and Alan Sinyor analyse the possible implication for the UK system, especially for those taxpayers who accounted for VAT under the capital goods scheme following the purchase of a property as a TOGC.
Requirement to file VAT returns online
Nick McChesney answers a query on VAT registration for a UK online business marketing stays in overseas serviced apartments.
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