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York University Property Company Ltd v HMRC [2015] UKFTT 225 (TC). Building services Publication date: 21.12.2015
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York University Property Company Ltd v HMRC [2015] UKFTT 225 (TC). Building services..The case. The York University Property Company (YP) is a subsidiary company of the University of York (YU). In 2003 YU obtained planning permission for the construction, in two phases, of a research building to be used by the Chemistry Department. The facts. The phase...
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Revenue & Customs v The Open University [2015] UKUT 263 (TCC). Broadcasting services Publication date: 21.12.2015
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Revenue & Customs v The Open University [2015] UKUT 263 (TCC). Broadcasting services..The case. This was an appeal by HMRC against a decision by the First-tier Tribunal (FTT) in favour of the Open University (OU). The case concerned supplies of production and broadcasting services made by the BBC to the OU during a period of 16½ years until 1994....
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Latest from HMRC Publication date: 21.12.2015
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Latest from HMRC..VAT mini one stop shop. European Union returnHMRC has published an online template for businesses to complete and upload for the VAT mini one stop shop (VAT MOSS). There are two versions of the form in different formats, one in Excel and the other LibreOffice.VAT Information Sheet 04/15. VAT MOSS - exchange rates This Information Sheet...
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Retrospectively joining or leaving the FRS Publication date: 21.12.2015
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If you joined the flat rate scheme (FRS) a couple of years ago but now realise that it’s actually costing you money, or you want to backdate an application to join, how will HMRC respond?
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Can HMRC tell you what price to charge? Publication date: 21.12.2015
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There are occasions when you might set a price for goods or services to an associated business or in a barter transaction where HMRC thinks it’s not at market value. Can it impose an open market value on the supplies?
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Can an agreed special method be overridden? Publication date: 21.12.2015
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What happens if you’ve agreed a partial exemption special method with HMRC and then your business circumstances change? If the method no longer produces a fair result can it be overridden?
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Does UK or EU law apply? Publication date: 21.12.2015
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Let’s say you’re involved in a dispute with HMRC (a far from uncommon occurrence). It seems that UK and EU law provide a different interpretation of the problem. Which one can you rely on?
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Get your timing right Publication date: 21.12.2015
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If you don’t like an HMRC decision you might be able to appeal to the tribunal. But if you do so, there are a number of time limits to be aware of. Why is this now more important than ever?
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Investigate near-misses Publication date: 02.09.2014
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Learning from near-miss incidents can help to prevent future accidents. Use our updated document to record what happened and when.
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Q&A - can we ignore the hard sell? Publication date: 02.09.2014
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Q&A - can we ignore the hard sell?.. Q. It appears that a salesperson from a fire extinguisher supplier wants us to buy a number of their products. We think that he’s going well over the top. How can we check what we actually need? A. Sales staff from some suppliers may try to convince businesses into having too many extinguishers. You are right...
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