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VAT


Betting and fiscal neutrality

They say 'only fools and horses work'... An adviser explains the intricacies of VAT to a small Peckham based business with ambitious plans to expand its trading operations. David Rudling reports.

HMRC has updated its guidance in the VAT Education Manual on the topic of vocational training, to reflect the Court of Justice judgment in Brockenhurst College, Case 

Supply of temporary staff

Services under a dental plan

The Supreme Court's decision in Taylor Clark Leisure is important news for those considering who is entitled to submit a claim on behalf of a VAT group that has overpaid its VAT.

Victor Cramer (Stewarts) examines one of the significant ongoing cases about the internal machinations of VAT groups.
 

HMRC has confirmed it will require businesses to account for VAT at the standard rate on damp-proofing products, such as paints, creams or gels, with effect from 1 September 2018.

HM Treasury has published a draft order to block VAT avoidance schemes of the type defended successfully at the First-tier Tribunal in Hastings Insurance Services [2018] UKFTT 27 (TC), involving recovery of VAT on exempt financial services which are routed through offshore entities outsi

Repayment claims and VAT groups

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