VAT

Can there be a game without interaction with other players?

Peter Mason (Rosetta Tax), David Jordorson (Association of British Insurers) and Hamish Garnett (MetLife) review the recent Aspiro decision and assess its impact on UK insurance supply chains and insurance intermediary services generally.

Had the option to tax been validly exercised?

Was a corporate body a college of a university?

Deemed supply of land by developer

HMRC has updated its VAT appeal updates list, setting out the status of recent VAT cases decided against it at the First-tier Tribunal, Upper Tribunal or higher courts and whether or not it intends to lodge appeals. See www.bit.ly/1IyhEkv.

The ATT has called on HMRC to consider a review of the 51 business categories specified for the flat-rate scheme, following a number of recent First-tier Tribunal decisions in favour of taxpayers who have used the sweep-up category for ‘other...