Calculating amounts due under a Fleming claim
Construction of a garage attached to a listed building
Provision of casinos and gaming machines on ferries
Subsidy paid by a national fund to residential care homes
Daniel Lyons summarises the key VAT measures from the Budget.
Matthew Hodkin comments on the Budget and green issues
Graham Elliott considers Secret Hotels2 concerning VAT and agency
HMRC has published The Value Added Tax (Increase of Registration Limits) Order, SI 2014/703, which comes into force on 1 April 2014.
Supply of drugs to hospital outpatients
Supply of pathology services