Extension or independent annexe?
Recovery of input tax on ‘white goods’
Exercise of discretion by HMRC
Ashita Gohil and Christopher Lallemand examine the recent Court of Appeal decision in Subway, regarding the VAT liability of the supply of ‘hot’ takeaway food
Mark Middleditch takes over the reins of our popular monthly briefing on developments affecting the City.
Supplies of accommodation to the homeless
Peter Jenkins considers the development of a new threat to input tax recovery by partly exempt businesses receiving subsidies
HMRC has published the responses to its consultation on draft amending regulations to enable telephone filing of VAT returns as an alternative to electronic filing, and allow exemption from electronic filing for businesses for whom it is not reasonably practicable.
Exercise of option to tax
The cost sharing exemption and the ‘exact reimbursement condition’