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:
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.