HMRC said in Revenue & Customs Brief 13/11, published on 21 March, that they wished to make it clear that the simplified provisions announced in Revenue & Customs Brief 05/11 ‘will only apply to buildings completed on or after
The Finance (No. 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order, SI 2011/777, appoints 1 April 2011 as the day on which F(No.
Chris Colford provides HMRC’s perspective on the recent decisions in Weald Leasing and RBS Deutschland
Graham Elliott on the draft VAT legislation on business entertainment of overseas customers
The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order, SI 2011/661, replaces extra-statutory concession ESC 4.5, ‘Insurance premium tax: Arrangements for discounted insurance'.
Andy Ilsley takes stock of the EU VAT package changes, one year on, and points out that although some practical issues have been clarified, some anomalies remain
HMRC have published revised VAT guidance:
Sarah Halsted provides the updated data
Jeremy Woolf on the European Commission’s VAT Green Paper
Peter Mantle on Danfoss and claims against the State