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.
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