As the EU Commission’s review of the Tour Operators Margin Scheme stalls, Damon Wright explores the problems that the current rules present for UK travel businesses
Julie Park and Karen Mulcahy review the practical and commercial considerations arising from the continued debate over mixed and single supplies
HMRC announced that they are discussing with ‘interested parties’ an initiative to ‘crack down on VAT rule breakers’. The campaign, to be launched later in the summer, will focus on individuals and businesses who are trading above the VAT threshold but have not yet registered for VAT.
Eloise Walker sets out a case study on the key VAT issues
Clive Jones reviews the current tax landscape
In the economic downturn many businesses will hold excess real estate. Ali Anderson explores some of the resulting VAT issues