VAT updates: March 2019

In this month’s roundup of significant VAT cases, Graham Elliott CTA (Fellow), VAT specialist at Cambridge Consultancy, analyses fragmentation and VAT registration in Darren Vaughan, deemed taxable supply under schedule 10 in Balhousie and flat rate in Apex Vehicle Management

Case: fragmentation and VAT registration

The tribunal decision in Darren Vaughan (TC06910) illustrates the complexity around HMRC’s ‘weapons’ to confront business splitting to avoid VAT registration.

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Case: fragmentation and VAT registration

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