The VAT discrimination against temporary staff continues, writes Graham Elliott (City & Cambridge Consultancy Ltd).
Michael Conlon QC (Temple Tax Chambers) writes that a ruling of the Supreme Court may cause HMRC to re-examine whether excess parking charges are within the scope of VAT.
Julie Park (The VAT Consultancy) answers a query on how HMRC’s programme to improve large business tax compliance affects indirect taxes.
VAT on retail vouchers
Supplies of temporary staff
Mobile phone airtime vouchers
Charities and economic activities
The Value Added Tax (Caravans) Order, SI 2015/1949, came into force on 2 December 2015 to ensure that the VAT zero rate continues to apply to supplies of static residential caravans, following publication of a revised 2015 version of the British Standard to which such caravans must conform.
Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including the Sveda and DPAS cases, as well as the new HMRC restitution interest measure and the EC's explanatory notes relating to supplies of services connected with immovable property.