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.
Lee Squires and Fiona Bantock assess recent developments, including comprehensive summaries of the First-tier Tribunal decisions in Hilden Park, University of Huddersfield and Palatial Leisure, as well as the Upper Tribunal decision in Davis & Dann.
Tax on television advertising: whether part of turnover chargeable to VAT
Special scheme for travel agents
Penalty for incorrect input tax claim