VAT

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.

Ruth Corkin

Ruth Corkin (Grant Thornton) on whether a golf club needs to account for VAT on non-member fees and if a claim can be made for VAT over paid.

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...

Robert Holland

Laurie Pay

The Court of Appeal judgment in The Open University raises the question as to what can be defined as education for VAT purposes. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.

Graham Elliott

The recent tribunal decision in Stocks Fly Fishery illustrates how the fine detail of an arrangement can affect the VAT outcome, writes Graham Elliott (City & Cambridge Consultancy Ltd).

John Brinsmead-Stockham

John Brinsmead-Stockham (11 New Square) considers HMRC’s arguments, which suggest a possible method for taxpayers to recover input tax in situations involving ‘third-party consideration’.

The European Commission has presented its action plan for a modernised EU VAT system. See www.bit.ly/1Xu2QcI. The high level plan, on which more detail is expected by the end of 2016 and during 2017, includes:

Cathya Djanogly

Single or multiple supply?

Cathya Djanogly

Was the ‘fish and chips tax’ legal?

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