Jackie Yarrow provides a practical guide to the operation of the Capital Goods Scheme
Valentina Sloane on the AXA ruling
A revised notice 701/10 (Zero-rating of books etc) cancels and replaces the version published in August 2003. See www.lexisurl.com/9yWdL.
Revenue & Customs Brief 47/10 invites comments by 30 November on draft regulations implementing several changes to the VAT legislation.
Sarah Halsted provides your handy guide to EU VAT data
Greg Sinfield on the implications of the Advocate General’s opinion in Weald Leasing
HMRC has concluded in the light of an ECJ judgment that the UK’s block on recovery of input tax on business entertainment of overseas clients is inconsistent with EU law.
Louise Willson examines the impact on these services of changes to the place of supply of services rules
The Value Added Tax (Emissions Allowances) Order, SI 2010/2549, abolishes from 1 November 2010 the zero rate for transactions in emissions allowances for greenhouse gases (‘carbon credits’) in the UK. Supplies of emissions allowances are subject to a reverse charge from 1 November.
David Scorey reviews HMRC’s recent guidance on Fleming claims