Chris Bates and Julia Lloyd analyse the recent First-tier Tribunal decision in TLLC, part of a VAT group including the Travelodge hotel chain business, and the implications of the decision.
Revenue & Customs Brief 31/13 sets out how the government proposes to suspend certain aggregates levy exemptions, exclusions and reliefs that are the subject of a European Comm
A new VAT repayment taskforce will target people in Scotland and Northern Ireland who set up businesses purely for the purpose of making false VAT claims. It is set to bring in £7m, HMRC announced.
Materials supplied with central heating systems—appropriate rate of VAT
Renovation of house—appropriate rate of VAT
Adjustment of input tax deduction
Private tuition
Lee Squires and Fiona Bantock assess recent developments, including the decisions in Le Crédit Lyonnais, University of Cambridge and TLLC, plus the EU proposal on the VAT treatment of vouchers.
On 31 July 2013, DG Competition opened a formal state aid investigation into several reliefs available from the UK aggregates levy. With Revenue & Customs Brief 27/13 announcing the suspension of those reliefs, the wider implications for direct tax given BEPS are worrying, write Peter Cussons and Jonathan Main.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies