Supplies of services by solicitor: whether book entries constituted payment
Scope of option to tax land
Management services supplied to employer’s pension fund
Lee Squires and Fiona Bantock review the recent VAT decisions in Esporta (VAT on late paid gym fees); Simpson & Marwick (bad debt relief); PPG Holdings (deductibility of pension fund costs) and Commission v UK (VAT grouping infraction proceedings)
Revenue & Customs Brief 10/13
David Anderson and Matthew Rees consider the Advocate General’s opinion in PPG Holdings, the latest case to consider whether defined benefit pension schemes are ‘special investment funds’ for VAT purposes.
HMRC has updated form VAT1 (application for registration) and the VAT1(Notes) to update references to land and property.
VAT focus with Shimon Shaw, who looks at the long-running Aimia case
VAT: whether the recipient of a supply may appeal
Bad debt relief: insurance payments