Fixed charge receivers have a duty to account for VAT on properties in receivership. Philip Alfandary and Maria Connolly examine the problems they may encounter
Aidan Lyons provides a case study examining the place of supply of services, together with the VAT treatment and reporting obligations
Revenue & Customs Brief 35/10 provides draft legislation and guidance on the operation of a new VAT reverse charge for emissions allowances.
HMRC has reminded taxpayers who pay VAT by cheque via the post that they now need to post the cheque earlier to make sure it clears HMRC's bank account by the due date shown on the VAT return.
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).