VAT

A reasonable excuse for late filing of NRCGT return

The derogation for direct selling cannot be applied in a modified way so as to take into account any ‘notional’ input tax, according to a recent AG opinion. Graham Elliott (City & Cambridge Consultancy Ltd) comments.

Etienne Wong

Etienne Wong (15 Old Square) discusses the new disclosure regime for tax avoidance schemes involving VAT to be introduced by the Finance Act 2017.

Cathya Djanogly

Services provided free of charge and deductibility

George Peretz KC

George Peretz QC (Monckton Chambers) explains why, even post-Brexit, the CJEU is likely to remain a highly relevant source of case law in the UK tax world for the indefinite future.

Robert Holland

Laurie Pay

The Court of Appeal judgment in the case of SAE Education Ltd considers how to identify ‘colleges’ of universities, which can exempt their courses from VAT. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.

Cathya Djanogly

Applying the Halifax principle to land transactions

Cathya Djanogly

The derogation for direct selling

Cathya Djanogly

Was a course for driving instructors a single supply?