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
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.