HMRC has published updated versions of several VAT notices
Lee Squires and Fiona Bantock review the developments in VAT that matter, including the recent decisions in Grattan (adjustments to taxable amounts), JIB Group (recovery of VAT by independent pension trustees) and Field Fisher Waterhouse (service charges).
Exemption for intra-Community supplies
Self-supplies of goods
Repayment claim by golf club
Horse: input tax deduction
Abolition of reduced rates could result in ‘more targeted financial support’
Leasing or letting of immovable property: serviced office accommodation
Whether letting income exempt
Company manufacturing dog food: whether zero-rated