Input tax relating to sales of shares in subsidiaries
Requirement for online VAT returns
There is support for the Redrow principle in the CJEU decision of AES, write Amanda Brown and Kristie Schubert
Alan Sinyor considers the recent tribunal decision in University of Cambridge concerning VAT recovery in relation to investment activity
Deductible input tax: income from foreign branches
Flat-rate scheme: turnover exceeding threshold
Building intended for residential purpose: option to tax
Lease of nursing home: whether separate supply of facilities
Valuation of self-supply
The Value Added Tax (Amendment) (No.