A taxpayer’s £102,000 VAT repayment claim has been rejected as there was insufficient evidence to prove their dog grooming classes were exempt from VAT
In this month’s VAT updates, Graham Elliott assesses VAT liability in Hotel La Tour case over input tax on costs of sale of subsidiary company, 28-day rule in YMCA case and overseas company VAT claims
In this week’s Q&A, Croner Taxwise VAT advice consultant Sally Atkins, considers whether VAT needs to be charged on work handling self assessment tax returns for overseas based clients
The European Court of Justice has ruled that a company cannot recover input tax worth £415,000 on supplies from the Royal Mail which had been incorrectly treated as exempt from VAT when in fact they were taxable
Tax receipts have risen across the board with the latest figures showing that HMRC has collected £507.7bn between April and December 2021 which is £114.1bn more than the previous year, with corporation tax up significantly
HMRC made 875 requests to professional services firms, such as tax advisers, accountants, and lawyers, for information relating to clients suspected of tax evasion in the last year
The court has allowed an appeal against HMRC’s decision to refuse a taxpayer £19m VAT recovery ruling that the company did not know the relevant transactions were connected to fraud
Following the latest Uber High Court decision, Sarah Delaney, director, indirect tax at EY considers the VAT implications of the case and the direction of travel for the rest of the sharing economy
The court has ruled in favour of the taxpayer in an appeal against a VAT assessment of £18,649 in regards to rooms rented to other businesses within a hairdressing salon
HMRC has clarified guidance on VAT reclaims on electricity for charging electric vehicles although it is still reviewing how employees can make claims on domestic charging
As we head into 2022, Tim Walford-Fitzgerald, partner at HW Fisher shares his expectations for the property market and the six major tax considerations you need to be aware of
In this month’s VAT updates, Graham Elliott examines key VAT rulings in Mandarin case over evidence for place of supply, supplementary claims at Cambria Automobiles et al and VAT exemption for religious retreat fails
As the new Making Tax Digital (MTD) for VAT deadline approaches for over a million small businesses, research from Intuit QuickBooks finds that accountants and bookkeepers are investing a significant amount of time getting clients compliant
Menu toggle
