Neil Warren examines the issues around MTIC VAT fraud and the importance of the need for a trader to consider the circumstances surrounding transactions
HMRC and the Association of British Insurers have produced a guidance note setting out how the VAT partial exemption rules apply to insurers.
Whether interest may be compounded
Karen Mulcahy considers the specific reliefs for land and property transactions
On 10 March 2011, the ECJ gave judgment in four joined cases from the Bundesfinanzhof (Federal Finance Court) in Germany (Joined Cases C-497, 499, 501 and 502/09).
Eamon McNicholas looks at the 2011 changes to the VAT place of supply rules for cultural, sporting, educational and similar events from a business to business perspective
The postponed deadline of 31 March 2011 has now passed for the filing of European Union VAT recovery claims for the year ending 2009. This covers the reclaim of foreign VAT by companies doing business across the EU.
Dormant business: legal action against bank
Transport from car park to airport