Finance Bill 2012 will contain anti-forestalling legislation to ensure that changes announced in the Budget to the VAT liability of (a) supplies of self storage facilities and (b) supplies of services and materials in connection with approved alterations of protected buildings are ‘fully effectiv
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order, SI 2012/882, substitutes a new Table A in VATA 1994 s 57(3), setting out the flat-rate values to be applied to the supply of fuel for private
The Value Added Tax (Increase of Registration Limits) Order, SI 2012/883, increases the VAT registration and deregistration thresholds for both taxable supplies and acquisitions from other member States in line with in
HMRC has rewritten Notice 48, setting out the extra statutory concessions previously applied by HM Custo
The Landfill Tax (Amendment) Regulations, SI 2012/885, change the maximum credit that landfill site operators may claim against landfill tax when making contributions in respect of the Landfill Communities Fund.
After the extensive changes to the place of supply rules in 2010 and 2011, Richard Wild looks at the new VAT landscape for cross-border service providers.
Martin Mann and Vaughn Chown with your refresher guide.
Lee Squires and Fiona Bantock review the VAT changes that matter, including the High Court decision in Investment Trust Companies and developments concerning the direct tax treatment of VAT repayments.
HMRC’s VAT online service will be unavailable from Easter Sunday, 8 April, until 6.00 am on Wednesday 11 April for IT upgrades. The department apologised for any inconvenience caused by ‘this essential work’.
Chris Harrison and Ben Brown examine the key corporation tax deductibility and VAT recovery issues on M&A deals.