News Tourist attractions - temporary 5% rate COVID-19 - VAT Tips - Think Smart - Cash Accounting COVID-19 VAT Payment Holiday COVID-19 - VAT Tips - Think Smart on Tax Points HMRC Policy Change - VAT treatment of deposits Pyrrhic victory for HMRC in artificial business separation case Reverse Charge for Construction Services Hastings Insurance Services - Place of Supply LIFE Services - UT Decision is kiss of death for non-regulated welfare providers Exemption for Time Share interests in land VAT Assessments - Technical Knockouts Crowdfunding projects - Time of supply - Lunar Missions Limited Budget 2017 - VAT Changes EU Commission ready to overhaul cross border VAT system Input Tax - Right to deduct - 3rd party beneficiary Mercedes-Benz Financial Services UK Ltd - Contract Hire - A supply of goods or services? Wilson Leisure Developments Limited - Agent or Principal Additional items sold with Caravan - Single supply Tax on restitution interest - Compounding misery Phased developments - Capital Goods Scheme and Option to Tax Appeals - Totel's lost deposit Input Tax Deduction - Mutual Beneficiaries Stripping out the Consideration Flat Rate Scheme - 'It's Complicated!' Virtual Intermediation Fairway Lakes Limited - Single or mulitple supply - Liability Caithness Rugby Club - Zero-rated construction services Vehicle Control Services Golf club claims - Update Skandia Judgment - VAT grouping rules clarification EC Consultation on e-commerce rules for micro-businesses VWFS Ltd - More trouble for the People's Car EU extends cross border rulings pilot Servebet Ltd - Penalty reduction - A lesson for all Part-exchange transactions - VAT implications Agent or Principal - Failure to register Budget 2015 - Summary and link to main VAT measures Educational Franchise - Rebate or consideration for supply Civil Penalties - HMRC Consultation Extension or New Build - a surprising and welcome judgment! Booking Fees - Exempt Financial Services??? Zero-rating for additional items supplied in conjunction with caravan VAT place of supply of service rule changes and introduction of the VAT Mini One Stop Shop Passenger Transport – VAT Reform? Newsletter Contact Us Useful Links
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