Reviewing the impact of Astra Zeneca UK Ltd v HMRC
Conversion of garage and stable block
Vintage cars: whether ‘collectors’ pieces’
Peter Mason takes issue with the EC view that the 'legal personality' principle, that supplies cannot be made within the same legal entity, is trumped by the creation of a separate VAT personality in the form of a VAT group
Revenue & Customs Brief 33/10 discusses changes to the exclusion of the ‘option to tax’ on supplies of buildings to be used solely for a relevant residential or relevant charitable purpose (VATA 1994 Sch 10 paras 5-7).
HMRC guidance on how to correct VAT errors and make adjustments or claims has been rewritten and published as Notice 700/45 (July 2010).
Revenue & Customs Brief 31/10 sets out HMRC’s position following the Court of Appeal judgment in InsuranceWide.com Services Ltd v Revenue and Customs Comrs; Revenue and Customs Comrs v Trader Media Group Ltd [2010] STC 1572.
HMRC re-published Revenue & Customs Brief 39/09 as Brief 32/10 to flag a change in the department’s interpretation of the rules applying the VAT zero rate to new buildings used for a relevant charitable purpose, along with the withdrawal of concession 3.29, the ‘switching areas’ concession an
Chris Walsh takes a look at how globalisation is affecting indirect tax management
Ian Hyde and Jon Robinson consider the sectors that will be most affected by the increase in the standard rate of VAT, and other implications