HMRC is not having a good run on cases concerning VAT cost recovery, writes Graham Elliott, consultant at Withers
Zero rating and the demolition of a building
TOGC and transfer of a law firm
Direct effect of the directive on cultural services
Services paid by a third party
Gary Barnett (Simmons & Simmons) says the Court of Appeal's decision in Airtours is a reminder of the difficulties that can arise in applying VAT to tripartite situations when determining the right to input VAT recovery.
Lee Squires and Fiona Bantock examine recent developments, including the decisions in Banco Mais, Lok’nStore, Norseman Gold and African Consolidated Resources, and TOGC changes
Validity of VAT assessment
Supply of self-storage
VAT on fees paid to banks’ advisers