A grey area of VAT
Here is an opening question: on which particular aspect of the VAT legislation will HMRC normally (possibly always) refu...
Here is an opening question: on which particular aspect of the VAT legislation will HMRC normally (possibly always) refu...
A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the...
On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listenin...
This year’s ATT/CIOT indirect taxes conference covered charities, VAT grouping, intercompany transactions, holding compa...
For UK VAT purposes, the starting point is the ‘basic rule’ for determining the place of supply of services....
It is usually clear whether a business should register for VAT as soon as it starts trading.
The DIY builder’s scheme is one of three that allow the refund of VAT incurred on particular types of building work....
On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain...
It has been a busy and exciting time of course for practitioners of late.