The Value Added Tax (Increase of Registration Limits) Order, SI 2016/365, increases the threshold for registration from £82,000 to £83,000 and for deregistration from £80,000 to £81,000 with effect from 1 April 2016.
Flavoured powders and zero-rating
Exemption for political clubs
A claim in all but name… Graham Elliott (City & Cambridge Consultancy Ltd) reviews the Upper Tribunal's decision in HMRC v Vodafone Group Services.
Julie Park (The VAT Consultancy) reviews the potential impact on VAT and customs duty.
Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the VAT developments that matter.
Did the BBC make exempt supplies of education?
Extending a claim for VAT repayment
Tony Beare (Slaughter and May) describes the potential impact of two Upper Tribunal decisions in relation to the proportionality of VAT default surcharges.
Julie Park (The VAT Consultancy) answers a question on the introduction of a new domestic reverse charge on UK wholesale supplies of telecommunication services and the associated invoicing requirements.