After the extensive changes to the place of supply rules in 2010 and 2011, Richard Wild looks at the new VAT landscape for cross-border service providers.
Martin Mann and Vaughn Chown with your refresher guide.
Lee Squires and Fiona Bantock review the VAT changes that matter, including the High Court decision in Investment Trust Companies and developments concerning the direct tax treatment of VAT repayments.
HMRC’s VAT online service will be unavailable from Easter Sunday, 8 April, until 6.00 am on Wednesday 11 April for IT upgrades. The department apologised for any inconvenience caused by ‘this essential work’.
Chris Harrison and Ben Brown examine the key corporation tax deductibility and VAT recovery issues on M&A deals.
Deemed supplies can often be overlooked where, for example, properties are transferred for no consideration and an option to tax is not put in place. Sarah Franklin provides your refresher guide to the rules.
Hilary Stone reviews the concept of 'genuine economic activity' as a means to defend HMRC challenges.
Lee Squires and Fiona Bantock review the latest developments in VAT that matter, including those concerning supplies of staff, TOGCs and insurance, and cost sharing groups.