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HMRC v Metropolitan International Schools Limited [2017] UKUT 431 (TCC). VAT rates. Publication date: 05.02.2018
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HMRC v Metropolitan International Schools Limited [2017] UKUT 431 (TCC). VAT rates...The case. This was an appeal by HMRC against a decision of the First-tier Tribunal (FTT) that the supplies made by Metropolitan International Schools Limited (S) of distance learning services to customers should be treated as a single zero-rated supply of books. The...
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Latest from HMRC Publication date: 05.02.2018
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Latest from HMRC..HMRC Brief 3/17. VAT - treatment of pension fund management services This Brief sets out a change in HMRC’s policy of allowing all pension fund management services provided by regulated insurance companies to be exempt from VAT. Following the Court of Justice of the European Union judgment in Card Protection Plan , this VAT exemption...
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Demolishing or extending an opted property Publication date: 05.02.2018
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If you or your business own a commercial building, there may come a point where you want to extend or possibly demolish it. What happens in these situations if you have opted to tax it?
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New disclosure regime starts Publication date: 05.02.2018
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From 1 January 2018 you could be required to tell HMRC if you enter into arrangements which lead to a VAT saving. How can you get an indication of whether something you have done is disclosable?
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Deregistration following a transfer of a going concern Publication date: 05.02.2018
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When you acquire assets as part of a qualifying transfer of a going concern, you aren’t charged VAT due to special rules. But what happens if you acquire such assets and then deregister later on?
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Lost or stolen goods during export Publication date: 05.02.2018
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You have expanded your business to export goods and are thriving, but last month a sizeable number of goods were lost in transit. What are the VAT consequences, and are they the same if the goods had been stolen or destroyed?
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In what circumstances can HMRC impose market value? Publication date: 05.02.2018
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You may occasionally sell goods at below market price or transfer assets at a nil value, but when does HMRC have the right to impose market value on a transaction for VAT purposes?
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Witness to an accident Publication date: 06.10.2016
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In the event of an accident, a first-hand account of what happened is invaluable. To obtain the information you need, use our updated witness statement.
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Q&A - must we stop work? Publication date: 06.10.2016
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Q&A - must we stop work?..Q. We’ve been told that we’re causing a statutory nuisance. Does this mean that we must stop work?A. You have to stop if you’re served with an abatement notice. Use our new Guidance Note - Statutory Nuisance - Enforcement to identify when an officer can issue such a notice, the course of action to take and what could...
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Meeting your fire training responsibilities Publication date: 06.10.2016
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Most businesses provide basic fire instruction when an employee starts work, but this alone isn’t sufficient. Our new guide explains the different types of fire training, who should attend and more.
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