Determining whether supplies are exempt, taxable or zero-rated, by Kevin Hall
James Bullock looks at the activist group's failed attempt to challenge HMRC
MTIC fraud: dealing in mobile telephones
VAT focus on a case centering on membership payments, by Vinny McCullagh
Manufacturing company: purchase and maintenance of helicopter
Supplies of services by solicitor: whether book entries constituted payment
Scope of option to tax land
Management services supplied to employer’s pension fund
Lee Squires and Fiona Bantock review the recent VAT decisions in Esporta (VAT on late paid gym fees); Simpson & Marwick (bad debt relief); PPG Holdings (deductibility of pension fund costs) and Commission v UK (VAT grouping infraction proceedings)
Revenue & Customs Brief 10/13