Did a Guernsey based supplier of construction services belong in the UK?
VAT on toasties and meatballs
Geoffrey Tack and Bridget Winters examine the Birmingham Hippodrome Theatre Trust decision and the power of HMRC to set off taxes across multiple accounting periods
The Value Added Tax (Amendment) (No. 2) Regulations, SI 2014/1497, relieve those suppliers of gas and electricity to which the new domestic reverse charge for wholesale trading in gas and electricity applies, from the requirement to make reverse charge sales statements.
Jurisdiction of the FTT to hear VAT appeals
Energy saving materials and composite supplies
Lee Squires and Fiona Bantock report on recent developments, including HMRC’s position on Littlewoods and pension fund management costs, the decisions in both Birmingham Hippodrome and Mercedes-Benz, and the advocate general’s opinion in K Oy, as well as forthcoming judgments to look out for.
Graham Elliott ponders the Mercedes-Benz VAT decision and what exactly is meant by ‘in the normal course of events
Landfill tax and use of materials
VAT liability when purchase price not paid