The CIOT has welcomed HMRC’s adoption of its proposal to amend the VAT mini one-stop shop (MOSS) scheme so that businesses operating below the VAT threshold will be able to separate their sales to UK customers from sales to other EU customers, but warns that ‘uncertainty still remains’.
VAT on funding costs
Single supply of wedding services
Conditions for the right to deduct
Giles Salmond (Eversheds) provides his perspective on PPG and recent decisions of the CJEU, and looks at where this leaves us
The Upper Tribunal resists HMRC’s preferred test as to what constitutes a business activity for VAT purposes, writes Peter Jenkins (Peter Jenkins Associates)
As Deloitte reports, one consequence of the changes to the VAT treatment of B2C supplies of telecoms, broadcasting and other e-services was that small businesses that trade below the UK’s relatively high turnover threshold faced the conundrum of choosing between registering for VAT in each member
Zero-rating and phased construction
VAT: decrease in consideration
DIY builders’ scheme and garages