VAT

De facto immunity from criminal prosecution and EU law

Clubhouse refurbishment and attribution of input tax

Relevant charitable purpose

Identifying the services provided

The EC has proposed action to help microbusinesses struggling with the VAT mini one-stop shop (MOSS) rules which apply to businesses selling digital services to consumers in the EU.

Taxpayers who have incurred input VAT prior to VAT registration can claim this back. Or can they? Ruth Corkin (Grant Thornton) examines.

Retrospective inclusion of a company into a VAT group

Evidencing an overpayment of VAT

Scope of the ‘goods for test relief’