Sarah Halsted provides the updated data
Jeremy Woolf on the European Commission’s VAT Green Paper
Peter Mantle on Danfoss and claims against the State
HMRC have invited comments by 28 March on draft legislation removing the restriction of the right to recover VAT incurred on the business entertainment of overseas customers.
Karen Bullen provides your refresher guide to these rules
The Value Added Tax (Amendment) Regulations, SI 2011/254, amend the capital good scheme rules to ensure that they continue to have their intended effect following the amendment of VATA 1994 Sch 10 para 37 by the Value Added Tax (Buildings and Land) Order, SI 2011/86.
Paul Miller and Tom Cartwright consider the current position following the Upper Tier Tribunal decision in Lower Mill Estate
Ian Marrow takes us through the concepts of dispatches and acquisitions and the many traps that exist for businesses in this area
Richard Asquith on European VAT hikes
Frank Mitchell reviews the ECJ decision in T-Mobile and considers what relevance pricing has in determining the existence of separate supplies