The right of deduction
Samples and ‘gifts of small value’
Callum Richards and Ian Carpenter explain how to handle partial exemption and give guidance on ‘direct and immediate link’
EU member states have unanimously supported a Commission proposal to extend the deadline for the submission of 2009 cross-border VAT refund claims, HMRC said. It became apparent that the VAT refund portals of a number of other member states were not functioning properly.
Updated HMRC guidance, see www.lexisurl.com/GbHbz, sets out which figures in an online VAT return are calculated automatically.
Greg Sinfield looks at the best ways to structure property transactions for VAT
John Challoner and Kristy Cooper discuss a recent Tribunal decision involving the payment of a reverse premium for a lease assignment
Gabby Chappell provides a case study illustrating the impact of 2010 changes for financial services businesses
The flood of Fleming-claims shows no signs of abating. David Southern examines the legal issues
HMRC has revised its claim forms and guidance notes for DIY house builders who wish to claim VAT refunds.
VAT forms are available via www.lexisurl.com/wd1xF.