Free supplies to staff
A recent advocate general opinion should bring an end to HMRC’s approach of stretching the concept of the ‘cost component’, Graham Elliott (Withers) predicts
Sean McGinness (The VAT Consultancy) answers a query on VAT on cross-border business establishments
HMRC has published guidance on the use of tripartite arrangements for employers, pension scheme trustees and providers of pension fund management services in respect of defined benefit schemes. Giles Salmond (Eversheds) reports
Ascertaining the VAT payable in the absence of purchase price
Tax on pollution and imported second-hand vehicles
Place of supply of manufacturing services
HMRC has published its second estimate of the VAT gap for 2013/14, where the VAT gap is the difference between the amount of VAT that should, in theory, be collected by HMRC, against what is actually collected.
Leslie Allen and Waqar Shah (Mishcon de Reya) examine a recent decision on VAT treatment of contingent discounts and credit notes
Enterprise Nation published a report this week criticising HMRC for its handling and communication of changes to European VAT legislation implemented in January, especially of the mini one-stop shop (MOSS).