Karen Bullen provides your refresher guide to these rules
Julie Park explains how and why effective control of customs duties can add significant value to the bottom line VAT focus
Revenue & Customs Brief 04/11 sets out HMRC's view of the VAT treatment of commercially operated sports leagues.
A lower rate of CCL will apply to supplies of natural gas in Northern Ireland from 1 April 2011.
Revenue & Customs Brief 06/11 explains the change and links to draft legislation, an explanatory note and a tax information and impact note.
The Value Added Tax (Amendment) Regulations, SI 2011/254, amend the capital good scheme rules to ensure that they continue to have their intended effect following the amendment of VATA 1994 Sch 10 para 37 by the Value Added Tax (Buildings and Land) Order, SI 2011/86.
Paul Miller and Tom Cartwright consider the current position following the Upper Tier Tribunal decision in Lower Mill Estate
Ian Marrow takes us through the concepts of dispatches and acquisitions and the many traps that exist for businesses in this area
Richard Asquith on European VAT hikes
Frank Mitchell reviews the ECJ decision in T-Mobile and considers what relevance pricing has in determining the existence of separate supplies
Revenue & Customs Brief 05/11 announces a simplification of the ‘change in use’ provisions in VATA 1994 Sch 10.