Michael Conlon QC reviews the Budget 2011 Tax Proposals
Revenue & Customs Brief 16/11 sets out how the government intends to legislate HMRC’s extra statutory concession ESC 3.2.2, which sets out how the tax charge applicable to VAT groups should be calculated.
Global contracts and VAT are not a good fit. Julie Park provides practical guidance and top tips for business
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order, SI 2011/898, substitutes a new Table A in VATA 1994 s 57(3).
The Value Added Tax (Increase of Registration Limits) Order, SI 2011/897, increases the registration and deregistration thresholds, for taxable supplies and acquisitions from other member states, in line with inflation with e
HMRC said in Revenue & Customs Brief 13/11, published on 21 March, that they wished to make it clear that the simplified provisions announced in Revenue & Customs Brief 05/11 ‘will only apply to buildings completed on or after
Chris Colford provides HMRC’s perspective on the recent decisions in Weald Leasing and RBS Deutschland
Graham Elliott on the draft VAT legislation on business entertainment of overseas customers
Andy Ilsley takes stock of the EU VAT package changes, one year on, and points out that although some practical issues have been clarified, some anomalies remain
HMRC have published revised VAT guidance: