VAT: amount of penalty
MTIC fraud: dealing in mobile telephones
Sale of caravans—apportionment of consideration
Invoices
VAT focus on payment card handling charges, with Julie Park
Sarah Halsted answers a reader's query
Lease of land: whether a separate supply of water
Supplies of disposable barbecues
Drugs and prostheses used to treat hospital patients
Deemed self-supply of goods on cessation