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
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)