- : Year 04, issue 02?issue=02&offset=5&volume=04

 
Geoffrey Seeff t/a TPL Associates v HMRC [2013] UKFTT 335 (TC). FRS Publication date: 04.12.2013
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Geoffrey Seeff t/a TPL Associates v HMRC [2013] UKFTT 335 (TC). FRS.. The case. This case was an appeal against the VATman’s decision to refuse Geoffrey Seeff’s (GS) request for a retrospective application to join the flat rate scheme (FRS) for small businesses. The facts. Based on his expected turnover, GS registered for VAT in January 2007; however,...
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Deborah Lisbth La Roche v Revenue & Customs [2013] UKFTT 356 (TC). Registration Publication date: 04.12.2013
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Deborah Lisbth La Roche v Revenue & Customs [2013] UKFTT 356 (TC). Registration.. The case. This case was an appeal against the refusal by the VATman to cancel Deborah Lisbth La Roche’s (D) VAT registration from a date earlier than 18 February 2012. D contended that the registration should have been cancelled with effect from 20 December 2008....
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Claim back the VAT post-deregistration Publication date: 04.12.2013
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You’ve decided to deregister one of your businesses from VAT. However, it still has costs relating to the time it was registered. Is it possible to claim back that VAT after deregistration?
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Latest from the VATman Publication date: 04.12.2013
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Latest from the VATman.. Revenue & Customs Brief 18/13. Tax avoidance using offshore entities This Brief updates businesses and their advisors on the recent decision of the European Court (CJEU) in Paul Newey (trading as Ocean Finance) C-653/11 . The guidance from the CJEU confirms the VATman’s view that economic reality must be considered and...
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What’s really covered by an option to tax? Publication date: 04.12.2013
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As a property owner/investor you’ve heard a great deal about the so-called option to tax. If you do opt to tax a property it can have a significant effect on your VAT position. What does an option cover and how long does it last?
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Fixing foreign cars - the VAT implications Publication date: 04.12.2013
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Let’s say a customer has brought in his car for repair. No problem there except that he is based overseas. Does this have any VAT implications and, if so, what formalities will you need to complete?
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Adjudicator slams VATman Publication date: 04.12.2013
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The Adjudicator has published a report that’s highly critical of the VATman and his procedures. How can you benefit?
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The dos and don’ts of claiming input VAT Publication date: 04.12.2013
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Just having an invoice isn’t always enough to guarantee that your input VAT claim will be successful. So what else do you need to prove your claim to the VATman’s satisfaction?
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Partial exemption - the basics Publication date: 04.12.2013
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When a business initially becomes partly exempt, the input tax it incurs and can recover in its first year does not always reflect its future use. If you’re in this boat, what can you do about it?
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Are your fire procedures and training adequate? Publication date: 11.07.2012
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An essential part of the fire risk assessment process is to evaluate the effectiveness of the fire procedures for your building, and to check that staff are properly trained to carry them out. How can our updated form help?
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