HMRC are seeking leave to appeal to the Upper Tier Tribunal against the First-Tier Tribunal decision in The Bridport and West Dorset Golf Club Limited (TC 1214).
The tribunal agreed with the club that green fees paid by non-members were exempt from VAT.
Employers will need to account for VAT on the salary foregone by employees in return for vouchers or goods and services – including bicycles provided under the Cycle to Work Scheme – from January 2012.
Judy Harrison sets out the practical steps on how to maximise the chances of VAT recovery post-BAA Ltd
HMRC are not appealing against the First Tier Tribunal decision in Paymex Ltd (TC 1210), published last month.
The Betting and Gaming Duties Act 1981 (Amendment) Order, SI 2011/1753, amends the definition of a category B3 gaming machine for the purpose of amusement machine licence duty.
Dan Smith considers VAT on these two issues of interest to corporate occupiers
HMRC have launched their fourth tax evasion task force in three months, declaring that ‘there is a problem with some fast food outlets deliberately falsifying their records and mis-declaring their true sales levels’.
In the first of a new monthly series, Greg Sinfield and Lee Squires examine the latest VAT developments that matter, which this month include the consultation on the cost sharing exemption, the decision in BAA Ltd, and the Implementing Regulations