Repayments of amounts wrongly paid as VAT
Revenue & Customs Brief 09/13 sets out the VAT implications of regulatory changes governing remuneration of employee benefit consultants and others providing services to employers in connection with contract-based pensions.
Helen Lethaby reviews recent developments affecting the City, and reflects on the carrot and stick approach in last month’s Budget.
Lee Squires and Fiona Bantock assess recent developments, including the judgments in Commission v Ireland (VAT grouping infraction proceedings) and ITC (restitutionary claims against HMRC)
Revenue & Customs Brief 08/13 provides guidance for businesses that may have overpaid SDLT because VAT was charged on the grant of an interest in land when the transaction qualified as the transfer of a going concern and no VAT was cha
Nick Skerrett and Matthew Rees review the decision of the CJEU which widens the VAT SIF management exemption.
This month, UK VAT celebrates its 40th birthday. Here, practitioners reflect on VAT's evolution in the UK and the spread of consumption taxes across the globe
Training centre constructed by charity
Retractable fire curtains
Financial transactions: claim for repayment of VAT