Sales of vehicles under ‘contract purchase agreement’: time of supply
Abuse of law
Option to tax golf course: whether binding on partnership
The supply of land and property is a complex VAT area. Kevin Hall and Vaughn Chown provide your refresher guide to the rules, with examples
As per Value Added Tax (Education) Order, SI 2013/1897, supplying research to an eligible body, by an eligible body, is no longer exempt from VAT from 1 August 2013. This includes supplies made under a contract made before 1 August 2013.
Input tax relating to pension fund
The principle of ‘abuse’
Services supplied to US Navy: whether exempt
Vinny McCullagh's VAT focus looks at the possibility of a sale of shares qualifying for TOGC treatment
HMRC has confirmed, in Revenue & Customs Brief 18/2013: VAT, tax avoidance using offshore entities – ECJ judgment in Newey, that it will continue to investigate what it considers to be artificial contractual relationships established for tax avoidance purposes and look through to the