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.
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.