Applying the Halifax principle to land transactions
The derogation for direct selling
Was a course for driving instructors a single supply?
HMRC has seen 7,185 internet retailers register for VAT since March 2016, following the announcement of new powers to hold online marketplaces liable for unpaid VAT. This represents a tenfold increase over the 695 registrations in 2015.
HMRC has published guidance for gaming operators on the new requirement to include ‘freeplays’ in their remote gaming duty calculations for accounting periods beginning after 31 July 2017.
Input tax on loyalty scheme
Transfer of a business and input tax