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.
The tribunal gets itself into a difficult position, writes Graham Elliott (Withers)
The government will waive the expected VAT of up to £1.1m from sales of the poppies used within the First World War commemorative installation at the Tower of London and make a charitable donation of an equivalent sum using some of the LIBOR fines collected from banks, chancellor George Osborne s