Amanda Brown and Karen Killington (KPMG) set out the issues in the recent tribunal decision in Berkshire Golf Club and others v HMRC and what they mean both for HMRC and taxpayers.
Was a frozen fruit dessert similar to a water ice?
Wrong categorisation of activity and the flat-rate
Lee Squires and Fiona Bantock (Hogan Lovells) examine the recent decisions in Fiscale Eenheid X, Associated Newspapers, Adecco UK and WebMindLicences.
The Value Added Tax (Amendment) Regulations, SI 2015/1978, implement VAT changes following the CJEU decision in Crédit Lyonnais.
HMRC has received additional information about the Netherlands and Spain, neither of which are now expected to apply ‘establishment only’ VAT grouping that would trigger the UK VAT changes.
The total value of corporation tax payments in arrears has hit £1.59bn this year, up from £1.52bn at the same point a year ago, despite an improving economic climate, said finance provider LDF.
From 1 January 2016, the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order, SI 2015/2015, changes the definition of ‘small consignments’ in SI 1986/939 – which provides for relief from VAT for small consignments of goods imported into the UK from a place outside of the
HMRC is consulting until 3 February 2016 on draft legislation for Finance Bill 2016 which amends the application of the UK’s 5% reduced VAT rate on the installation of certain energy saving materials, to comply with a recent European Court decision.
Experts at Tolley examine highlights of the draft 2016 Finance Bill.