Risk management surveys and the insurance exemption
Are municipal entities taxable persons?
Shops employing more than 250 people in England have had to charge for single-use carrier bags at a minimum of 5p per bag from Monday 5 October, but accountants have warned there are VAT and direct tax consequences these businesses must consider.
HMRC has appealed to the Upper Tribunal against the First-tier Tribunal’s decision in Associated Newspapers v HMRC [2015] UKFTT 409 that Associated Newspapers could reclaim input VAT on vouchers given away in its sales promotion schemes and is scheduled to be heard on 5–7 October 2015. F
The European Commission (EC) has launched a public consultation to help identify ways to simplify the VAT payments on cross-border e-commerce transactions in the EU.
Transfer of business assets and compromise agreements
Abuse of law and tax advantages
De facto immunity from criminal prosecution and EU law