What is ‘clothing’?
Abusive arrangements
Agency and exempt supplies
Vaughn Chown (Gabelle) answers a query on the VAT changes for e-services and the mini one-stop shop
The Committee on Fiscal Affairs (CFA) is developing international VAT/GST guidelines to address issues of double taxation and unintended non-taxation resulting from inconsistencies in the application of VAT to international trade.
Duty suspended goods and interim relief
Fraudulent activities and the rights to a deduction/exemption
Peter Duchars, director of VAT services at Russell Bedford member firm SMP Partners, comments on the implications of the new EU place of supply VAT rules.
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
The Charity Tax Group (CTG) has announced that, following discussions between itself, the Direct Marketing Association (DMA) and HMRC, a ‘broad agreement has now been reached’ on the past and future VAT treatment of direct mail services involving the preparation, printing and strategic distributi