Corporation tax on VAT repayments
Intention to make taxable supplies
The ‘Lennartz mechanism’ and buildings
Supplies between associated companies
Michael Reason (Field Court Chambers) examines the recent decision in Finance and Business Training v HMRC.
HMRC’s latest attempt to ‘rewrite’ the legislation is thwarted, writes Graham Elliott (City & Cambridge Consultancy Ltd).
Did a sports club make supplies of credit?
TOMS and supplies to businesses
Can serviced residences be exempt?