Deductible input tax: income from foreign branches
Flat-rate scheme: turnover exceeding threshold
Building intended for residential purpose: option to tax
Lease of nursing home: whether separate supply of facilities
Valuation of self-supply
The Value Added Tax (Amendment) (No.
Lee Squires and Fiona Bantock assess recent developments, including comprehensive summaries of the First-tier Tribunal decisions in Hilden Park, University of Huddersfield and Palatial Leisure, as well as the Upper Tribunal decision in Davis & Dann.
Helen Lethaby reviews key developments in recent weeks
The new decommissioning relief deeds regime will bring certainty for the North Sea oil and gas industry, writes Roman Webber
Tax on television advertising: whether part of turnover chargeable to VAT