Sports Clubs – unjust enrichment
Background We wrote to HMRC about their approach to refunds to sports clubs as outlined in Revenue and Custom...
Indirect Tax
Indirect Tax
The meaning of 'dwelling' – update
Background VATA 1994, Schedule 8, Groups 5 and 6 make provision for the zero-rating of dwellings. ...
Not yet conforming
Background The tax tribunal decided in Rapid Sequence that it could interpret the words of UK legislation so ...
