Mark Hampson examines the impact of the proposals for the introduction of the ‘missing’ VAT exemption.
Shares in Greggs, the baker, were reported to have ‘bounced back’ this morning after the government announced that it had reconsidered its proposals to apply VAT to all hot takeaway food.
Howard Sharkett and Deborah Atkinson consider that there is a hardening in the Tribunal's approach to out of time appeals.
EU ministers meeting in Brussels last week welcomed the European Commission’s paper on the future of VAT – Towards a simpler, more robust and efficient VAT system ta
Practitioners' perspectives from Jim Burberry, David Southern, Graham Elliott, Alan Sinyor, Lorraine Parkin, Paul Cochrane, Lee Squires, Conor Brindley and Alex Millar.
Lee Squires and Fiona Bantock identify the recent developments in VAT that matter.
An updated Notice 727: Retail Schemes is available. HMRC has also updated the Chinese, Japanese, Arabic and Spanish versions of its Notice 704/1: Tax free shopping in the UK. The foreign language versions have the title VAT refunds for travellers departing from the EC.
Revenue & Customs Brief 13/12 sets out HMRC’s view of the effect of the Court of Justice of the European Union’s decision in Banca Antoniana Popolare Veneta SpA -v- Ministero dell'Economia e delle Finanze and Agenzia delle Entrate [2012] STC 526.
VAT rules for single purpose face value vouchers will be changed with effect from 10 May, the government has announced, following a decision of the Court of Justice of the European Union.
Chris Walsh and Heather Compton discuss tax specific challenges for companies with e-commerce channels that are accessing and selling to buyers across the globe.