Insurance services exemption
VAT on car parking provided by local authorities
Postal services exemption
In this ‘back to basics’ guide, Elizabeth Shanahan (Hogan Lovells) discusses the issues around business, donations and grant funding for charities in a VAT context
DIY house building scheme and services
Place of supply of services
Reduction of consideration
HMRC has issued Revenue & Customs Brief 35/2014: Lok'nStore Group plc decision on calculating deductible VAT, which states that HMRC is not appealing the Upper Tribunal decision in favour of Lok’nStore Group plc’s partial exemption special method for apportioning residual input VAT o
Default surcharge and reasonable excuse
Financial services and attribution of input tax