INDIRECT TAXES

By Tom Minnikin, consultant, Forbes Dawson

After-school clubs and the exemption for the supply of welfare services

Part-exchange or discount on the sale price?

Construction services: applicability of zero-rating

Stephen Hignett and Matthew Wentworth-May examine points for advisers from the Court of Appeal victory for HMRC in the Rank case.

Linda Adelson answers a query on VAT implications of letting to a serviced accommodation provider.

The European Commission has referred France to the CJEU for its use of a reduced VAT rate for e-books. The action was launched last week following October’s Council of Ministers meeting. The EC claims that France has failed to comply with the EU VAT...

HMRC says it is still considering the responses to Landfill tax: draft further guidance on lower rating, published in September 2013. The draft guidance was open to a six-week informal consultation to allow industry to comment on its content before formal publication.

Election to waive exemption

William Watson welcomes HMRC’s latest attempt to resolve the tax issues arising where debt is subject to non-standard terms as to the payment of the principal and/or interest, but says there is further work to do.