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.
HMRC has published VAT Information Sheet 9/2013: Special scheme for non-EU businesses – exchange rates for period ending June 2013, which contains the most commonly-used currency exchange rates needed by non-EU businesses registered for the Special Scheme in the UK, when making payments