The CJEU’s decision in Le Crédit Lyonnais looks like a re-engineering of the Principal VAT Directive, writes Graham Elliott.
Daniel Barlow, Deloitte, looks at special schemes for travel agents
Colin Laidlaw, Baker Tilly, on the latest EC report
Input tax on conversion of hairdressing salon into cafe
Right to use apartment: whether a supply
Special scheme for travel agents
Vaughn Chown and Kevin Hall explain why businesses, charities and VAT registered organisations which manage their investments for the benefit of their wider activities should consider making claims of previously unrecovered input tax on related costs.
The government has announced further additions to the building repairs and alterations eligible for grant claims under the listed places of worship scheme, with effect from 1 October 2013.