HMRC has published guidance on the new VAT place of supply rules, which come into effect on 1 January 2015. Those rules will apply to business to consumer (B2C) supplies of broadcasting, telecommunications and e-services (‘digital services’).
Residential home run commercially and relevant residential purpose
Was the supply of roof panels a supply of energy saving material?
Was dog food a ‘meal’?
Vinny McCullagh assesses the impact of HMRC’s victory at the Court of Appeal in HMRC v BT
Helen Thompson and Daniel Lyons outline ways that VAT-registered businesses can mitigate the risk of unwittingly participating in MTIC fraud
Was a private cab company an agent for its drivers?
Was a car financing arrangement, with no obligation to buy, a supply of goods?
Were late membership fees consideration for a service?