The Value Added Tax (Buildings and Land) Order, SI 2011/86, amends VATA 1994 Sch 10 with effect from 1 March. It has two purposes.
All payment related services falling within the definition of ‘debt collection’ as outlined by the European Court of Justice in a recent judgment are now chargeable to VAT at the standard rate, HMRC has announced.
Adam Craggs and Jane Bailey examine the recent decision in Airtours
The Value Added Tax (Payments on Account) (Amendment) Order, SI 2011/21, increases the thresholds above which a person becomes liable to make payments on account and below which a person ceases to be liable to make payments on account, to reflect the impact of the change in the standard rate of V
Melanie Hall QC examines the decision of the ECJ in Weald Leasing, a curate’s egg sent back to the domestic courts
David Scorey on the VAT decision in Airtours
HMRC has published revised versions of several VAT Notices outlining alternatives to standard VAT accounting. They are:
Damon Wright on place of supply of services
David Southern comments on topical VAT issues
The Value Added Tax (Amendment) (No. 4) Regulations, SI 2010/3022, amend the Value Added Tax Regulations, SI 1995/2518.