VAT

SI 2012/2953

SI 2012/2907

Tarlochan Lall Julie Park Sarah Halsted David Scorey Jeremy Woolf Roderick Cordara QC Karen Robb Pascal Saint-Amans

A multi-author special report on key issues, with contributions from the OECD, the Tax Bar and other leading VAT advisers

Michael Brady

Michael Brady analyses recent case law concerning the VAT liability of fees relating to the sport of golf, and considers whether distortions of competition are justified

Andrew Goodall

FA 2012 provision affects partly exempt groups

Andrew Goodall

New VAT registration rules apply with effect from 1 December

Andrew Goodall

Reversion retained by transferor may be ‘sufficiently small for TOGC treatment to be capable of applying’

Andrew Goodall

The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order, SI 2012/2787, amends VATA 1994 Sch 4A Part 2 to remove UK VAT from supplies of freight transport and associated services which take place wholly outside the EU. The order...

Andrew Goodall

The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order, SI 2012/2731, updates the schedule to SI 2001/2879 which specifies the bodies entitled to claim, under VATA 1994 s 33A, a refund of VAT incurred on goods and services...