Revenue & Customs Brief 51/10 outlines a change in the VAT treatment of business samples. Taxpayers are invited to make claims subject to the capping rules, and the change will be legislated in Finance Bill 2011.
The Value Added Tax (Amendment) (No.
The Value Added Tax (Place of Supply of Goods) (Amendment) Order, SI 2010/2923, changes the description of the supply of gas and adds the supply of heat and cooling supplied through a network to the category of goods to which the place of supply rules apply.
Mark Agnew provides a critical analysis of the recent ECJ judgments in AXA and T-Mobile
Robert Fais examines how the European Court can unsettle the most established of VAT rules
Revenue & Customs Brief 49/10 announced a consultation to consider proposals to simplify the ‘change in use’ provisions in VATA 1994 Sch 10 Part 2 (Residential and charitable buildings: change of use).
A new section of the Spotlights page features schemes where taxpayers ‘have conceded and paid the tax they had tried to avoid,’ HMRC announced.
John Crawford reviews HMRC's new policy on the recovery of VAT on entertaining overseas customers
In a few weeks, the UK's standard rate of VAT will go up to 20%. Richard Wild suggests ten way to ease the pain of the rate rise
Jim Pinder on HMRC Brief 47/10