VAT

A company supplies promotional staff and ran a promotion for a national food supplier where they gave away food samples and invited the recipient to make a donation to charity.  Some did, some didn

HMRC is not appealing against the recent Upper Tribunal decision in Lok’nStore Group plc (“LnS”) but does no

A UK company sells products e.g. CDs to German consumers via a Dutch manufacturers and suppliers.

The goods do not pass via the UK.

The goods are sold via the Internet.

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One of those perennial questions: - how does a Transfer of a Going Concern (TOGC) interact with VAT registration?

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HMRC has welcomed the upper tribunal’s decision that a university’s leaseback arrangement should be ignored for VAT purposes.

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Assume a client provides a service, at the standard rate of VAT, on 25th December.

The invoice is issued 10 days later for £10k net; £12k gross.

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A tax dispute over the Spot the Ball competition is set for a replay after HMRC has been given permission to appeal in its £80m VAT battle.

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Client sold goods and sent invoice to UK company including VAT.

UK company has now requested that he invoices their Paris office rather than themselves.

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HMRC has updated its VAT Input Tax Manual guidance on input tax recovery in the light of a Co

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