INDIRECT TAXES

Enterprise Nation published a report this week criticising HMRC for its handling and communication of changes to European VAT legislation implemented in January, especially of the mini one-stop shop (MOSS).

The Charity Tax Group (CTG) has expressed its disappointment that HMRC has not published the revised guidance on the VAT rating of charities’ direct mail supplies that HMRC promised would be issued ‘in the new year’.

Refusal to return a confiscated item

Supplies by a landlord

The European Commission’s VAT Expert Group (VEG) has adopted an opinion on the EU cross-border rulings (CBR).

Tarlochan Lall (Monckton Chambers) reviews the Upper Tribunal decision in Southern Cross, which illustrates that HMRC’s ability to recover a repayment of VAT is limited when the refund arises under a compromise agreement

Collection of tax by a third party

MTIC fraud and the recovery of input tax

In the past, financial services organisations have been able to adopt VAT partial exemption methods. These allow them to ‘look through’ to the supplies made by foreign branches and determine their recovery in proportion thereto, or to simply include...

Vaughn Chown (Gabelle) answers a query on VAT on the sale of food.