As per Value Added Tax (Education) Order, SI 2013/1897, supplying research to an eligible body, by an eligible body, is no longer exempt from VAT from 1 August 2013. This includes supplies made under a contract made before 1 August 2013.
Input tax relating to pension fund
The principle of ‘abuse’
Services supplied to US Navy: whether exempt
Vinny McCullagh's VAT focus looks at the possibility of a sale of shares qualifying for TOGC treatment
HMRC has confirmed, in Revenue & Customs Brief 18/2013: VAT, tax avoidance using offshore entities – ECJ judgment in Newey, that it will continue to investigate what it considers to be artificial contractual relationships established for tax avoidance purposes and look through to the
Vaughn Chown answers a query about two businessmen who plan to buy an office block
Nursing home incorporating redundant church
Sale of spectacles via the internet
HMRC has published Revenue & Customs Brief 13/2013, VAT: Loss-adjusting services for marine and aviation insurance claims.