DIY builders’ scheme and garages
Relevant residential purpose and serviced apartments for the elderly
The right to use websites was not a face value voucher
Can exemption from air travel tax represent state aid?
Pension schemes in the UK could be about to benefit from a £2bn VAT ‘windfall’ as HMRC implements two European Court decisions relating to the management, administration and investment activities of occupational pension schemes, Baker Tilly said.
Listed buildings and separate garages
Relevant charitable purpose and village halls
Zero rating of military supplies
Pilates and the private tuition exemption