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
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.