VAT

HMRC operates a restrictive 30-day rule in relation to backdating applications for inclusion within VAT groups. It should exercise its discretion more widely, writes Graham Elliott.

Cathya Djanogly

Supply of fuel exemption and intermediaries

Cathya Djanogly

Promotional vouchers VATable

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) examine the recent decisions in Volkswagen Financial Services, Hilden Park and Redcats (Brands), and review recent HMRC briefs and consultations.

Leigh Clark

EU VAT began life as an origin-based tax on services and a destination tax on goods. Services, with a few exceptions, were taxed according to where the supplier was located. This worked well enough at a time when most services were provided to...

Cathya Djanogly

Was default surcharge proportionate?

Cathya Djanogly

Whether price reduction gave rise to VAT refund

Santhie Goundar

This toolkit was further updated in August 2015 to reflect the fact that draft regulations announced at Budget 2015 to prevent deduction of residual input tax in respect of supplies made by foreign branches are still under review and will not have effect from 1 August 2015 as originally intended.

Santhie Goundar

This issue of VAT Notes includes items on: Alcohol Wholesaler Registration Scheme; submitting VAT returns online; tariff classification helpline closing on 1 September 2015; and landfill tax ‘loss on ignition’ testing regime transitional period ending on 31 March 2016.

Santhie Goundar

HMRC has published VAT Notice 749 to help local authorities and other public bodies decide which activities are business or non-business for VAT purposes and when you can reclaim

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