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Procedural errors by HMRC rendered assessments ‘null and void.’ There was around £110,000 assessed in total against a limited company, and...
By
Les Howard
VAT Consultant
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VAT Act 1994, s76(1) states that, where a person is liable to a surcharge under s59 (Default Surcharge), the Commissioners may assess the...
By
Les Howard
VAT Consultant
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Electricity supplied to a holiday caravan is not a separate supply The Court of Appeal has found against Colaingrove Ltd . The company...
By
Les Howard
VAT Consultant