Penalties issued for DIY housebuilder claims
For a few years, ATT’s VAT sub-group have been expressing concern over when penalties might arise if HMRC concludes that...
For a few years, ATT’s VAT sub-group have been expressing concern over when penalties might arise if HMRC concludes that...
A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making T...
The ATT’s VAT sub-group has been following the progress of several cases through the tribunal courts, namely Chilly Wiza...
Considering the current VAT system to be too complex and vulnerable to fraud, the European Commission published its...
Background HMRC has published a consultation called Strengthening the Tax Avoidance Disclosure Regimes for Indirect Tax...
Background Budget 2016 announced measures to tackle VAT loss arising from overseas businesses failing to account for th...
The judgment in Larentia and Minerva (Case C-109/14) concluded, inter alia, that national legislation limiting membershi...
We raised with HMRC the issue of room hire and, in particular, room hire for weddings and similar events some while ago....
Consultation on a Scottish replacement for air passenger duty The Scottish government launched a public consultation on...
HMRC has published a draft statutory instrument requiring the application of the ‘use and enjoyment’ rule to determine t...