Peter Jenkins (Peter Jenkins Associates) examines the Capernwray case, in which the FTT decided that the construction of a community hall for a charity was not zero rated under the relevant residential and relevant charitable purpose tests.
Further to the gambling tax reforms that HMRC will be bringing in, gambling operators based in Gibraltar will not be required to appoint a UK representative, following agreement by the Gibraltar authorities to enforce UK gambling duty debts from December 2014.
Card handling services and the VAT exemption
A windfall is not a bar to the benefit of bad debt relief
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Airtours, Vodafone, HSM Law and Emblaze Mobility Solutions
Excise duties and assessment of journeys
Which party should bear the VAT?
While the Court of Appeal recently denied VAT recovery on costs associated with corporate restructuring and/or refinancing deals, it may be that the specific facts of BAA and Airtours mean the impact of these decisions can be contained. Judith Lesar and David Anderson (PwC Legal) examine both cases.
HMRC is not having a good run on cases concerning VAT cost recovery, writes Graham Elliott, consultant at Withers
Zero rating and the demolition of a building