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.
Revenue & Customs Brief 03/11 explains ‘minor changes’ to an anti-avoidance rule which disapplies the option to tax in some circumstances.
HMRC is not appealing against the first-tier tribunal decision in John Price v HMRC TC 873, reported last month.
HMRC is not appealing against the first-tier tribunal decision in Oasis Technologies (UK) Limited v HMRC TC 581, reported last July.
Sian Beusch explains the VAT rules concerning groups of companies
Good housekeeping in this area can add real value to the business in the current climate. Julie Park explores how
The Value Added Tax (Buildings and Land) Order, SI 2011/86, amends VATA 1994 Sch 10 with effect from 1 March. It has two purposes.
All payment related services falling within the definition of ‘debt collection’ as outlined by the European Court of Justice in a recent judgment are now chargeable to VAT at the standard rate, HMRC has announced.
Adam Craggs and Jane Bailey examine the recent decision in Airtours