VAT

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?

Is bridge a sport?

VAT revenue collection across the EU showed no significant improvement between 2012 and 2013 according to the latest figures, which estimate the EU ‘VAT gap’ at €168bn.