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.
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
Zero-rating and ambulance services
HMRC has announced a change of policy following the decision of the First-tier Tribunal in Phoenix Foods Ltd [2018] UKFTT 18 (TC).
HMRC has set out the treatment it expects to see applied to dealer deposit contributions in the motor retail trade, where dealers contribute towards the deposit payable to the finance company, leaving the customer to pay a reduced amount.