Compulsory deregistration
Was an allowance on a part-exchange car a discount?
Holding companies and acquisition costs
Nick Skerrett (Simmons & Simmons) comments on a largely overlooked VAT development coming out of last week’s Budget, concerning the restriction on attributing input VAT to overseas branches.
The EC has published a report assessing how member states have applied the rules relating to the supply of telecommunications, broadcasting and electronic services and the mini one-stop shop (MOSS).
Multiple legal transfers and exemptions
Supplies by a golf club to its members
Fleming claims and computational difficulties
The Value Added Tax (Refund of Tax to the London Legacy Development Corporation) Order, SI 2015/449, comes into force on 1 April 2015.
Fleming claims and transfers of hospitals