Relevant residential purpose and serviced apartments for the elderly
Pension schemes in the UK could be about to benefit from a £2bn VAT ‘windfall’ as HMRC implements two European Court decisions relating to the management, administration and investment activities of occupational pension schemes, Baker Tilly said.
Listed buildings and separate garages
Relevant charitable purpose and village halls
Zero rating of military supplies
Pilates and the private tuition exemption
A recent ECOFIN meeting suggests that the new EU standard VAT return is still some way off, writes David Wilson, Baker Tilly (Weekly Tax Brief)
Input tax recovery in the absence of invoices
Relevant charitable purpose
Following the BAA case, HMRC has shifted its position on the recovery of deal fees. In this practice guide, Alan Sinyor (Berwin Leighton Paisner) outlines the key principles of the approach which should now be considered.