Input tax on expenses for subcontract staff
Input tax on purchase of animals intended for slaughter
Gary Barnett considers the impact of the recent tribunal decision concerning the VAT principle of abuse of law.
David Anderson and Judith Lesar examine the highs and lows of the Halifax principle in three recent decisions.
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Harkness on the advent of GAAR health checks; David Whiscombe on a mixed bag for SMEs; Sarah Cormack on the proposed anti-avoidance rules on transfer of assets abroad; and Daniel Lyons highlights proposed changes to the VAT retail export scheme
Company supplying locum doctors to hospitals
Wetland sites: whether a ‘zoo’
Evidence of export
Education: definition of ‘eligible body’
MTIC fraud: razor blades