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’
Bowls club was not a charity
Was a clubhouse a village hall?