Vaughn Chown and Kevin Hall explain why businesses, charities and VAT registered organisations which manage their investments for the benefit of their wider activities should consider making claims of previously unrecovered input tax on related costs.
The government has announced further additions to the building repairs and alterations eligible for grant claims under the listed places of worship scheme, with effect from 1 October 2013.
The European Commission has published its final report of its study to quantify and analyse the VAT gap in the EU-27 Member States.
University: partial exemption
Input tax relating to sales of shares in subsidiaries
Requirement for online VAT returns
There is support for the Redrow principle in the CJEU decision of AES, write Amanda Brown and Kristie Schubert
The EU Council Legal Service has said it believes the proposed EU FTT is unlawful. Dan Neidle looks at this surprising development.
Alan Sinyor considers the recent tribunal decision in University of Cambridge concerning VAT recovery in relation to investment activity
Alexander Goldsmith on the financial transactions tax