Are financing arrangements supplies of goods or services?
The VAT DIY refund scheme and reconstruction beyond planning permission
Repayment supplement payable by HMRC
Was a new building similar to a ‘village hall’?
Establishing the price of self-supplies
Rowena Clifton and James Llewellyn (The VAT Consultancy) consider the Copthorn Holdings decision, which raises important questions about HMRC’s approach to its published guidance and how it should be held to account.
What now following HMRC’s latest guidance? asks Amanda Brown (KPMG).
HMRC is consulting until 16 December 2015 on a draft Treasury order containing amendments to VAT legislation to preserve the effect of extra-statutory concession (ESC) 3.20, which prevents insolvency practitioners becoming liable for clawback of input tax on bad debts, where the supply took place
Motocross riding not subject ordinarily taught in schools