The Trinity MIrror Upper Tier decision was significant when considering whether a penalty (specifically a Default Surcharge) can be disporportionate.
Les Howard's vatadvice.org
This blog is about VAT. Rather than trying to provide totally comprehensive explanations of complex VAT issues, this blog seeks to be thought-provoking on all things VAT!
Many recruitment and employment agencies have been waiting for the First Tier Decision in Adecco Ltd. Although the case was heard back in May 2015, the decision was not released until late November. The decision applied to a number of companies, all of which are Adecco companies.
I am engaged in correspondence with HMRC over the invoicing of a 'licence' from a property owner to a retail occupier. The licence allows the retailer to occupy part of the retail unit, and to trade form it.
In the High Court decision of Yarburgh Children’s Trust, the Court held that a lease by the Trust to a playgroup was not made in the course of a business.
In the case of Workstation Farnham Ltd, the Tribunal reached its decision without a Hearing.
There is anecdotal evidence that HMRC are becoming much stricter with D-I-Y claims. The Tribunal has heard a number of cases this year. And I have seen a number of claims to review whether HMRC's decision is correct.
When is VAT charged on Service Charges to residential tenants?
HMRC are issuing a consultation into the use of cash in business, and its link with non-compliance. This is part of the Department’s targeting of tax evasion.
The Tribunal has heard yet another case where the taxpayer provided a ‘basket’ of supplies, and had to unpick the arrangements to determine exactly what was being supplied. Once that decision was reached, the matter of the VAT liability could then be decided.