Dormant business: legal action against bank
Transport from car park to airport
Paper VAT returns for the accounting period to 31 March 2011 must be received no later than Thursday 28 April – the last working day of the month, as 29 April is a bank holiday – and cheque payments must clear HMRC’s account by the same date,
The Value Added Tax (Input Tax) (Amendment) Order, SI 2011/1071, amends SI 1992/3222 to remove the restriction on the right to recover VAT in respect of business entertainment where the entertainment is provided to overseas
HMRC consider that the recent ECJ judgment in Finanzampt Burgdorf v Bog and other cases [2011] All ER (D) 150 (Mar) (the joined cases C-497/09, C-499/09, C-501/09 and C-502/09) has no implications for the UK VAT treatment of supplies of hot food.
Charities will no doubt welcome the proposed simplification of Gift Aid, and the inheritance tax incentive to leave over 10% of your estate to charity.
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).