- : Year 08, issue 07?issue=07&offset=2&volume=08

 
HMRC v Fortyseven Park Street Ltd (Tax) [2018] UKUT 41 (TCC). Land Publication date: 03.05.2018
Article database
HMRC v Fortyseven Park Street Ltd (Tax) [2018] UKUT 41 (TCC). Land..The case. This was an appeal to the Upper Tribunal (UT) by Fortyseven Park Street Limited (F), against the decision of the First-tier Tribunal (FTT) that VAT was payable on the grant of certain fractional interests in a property in Mayfair which F considered to be exempt. The facts....
More
Supplies of goods on “sale or return” to the EU Publication date: 03.05.2018
Article database
If you are supplying goods to other EU member states on a sale or return basis, there are particular rules that you need to adhere to. What do you need to do, and are there any exceptions?
More
What counts as an error on your VAT return? Publication date: 03.05.2018
Article database
If you have to retrospectively change your VAT records, it might mean an “error correction”. However, some changes aren’t errors. How do you put things right, and which amendments are errors and which aren’t?
More
Latest from HMRC Publication date: 03.05.2018
Article database
Latest from HMRC..VAT Notice 700/8. Disclosure of VAT avoidance schemesInformation about disclosure of tax avoidance schemes for VAT and other indirect taxes, which came into force on 1 January 2018, has been added to this Notice.Revenue and Customs Brief 2 (2018). VAT - treatment of Advanced Learner LoansThis Brief explains HMRC’s view on the tax...
More
New legislation to introduce charge Publication date: 03.05.2018
Article database
HMRC will introduce a new reverse charge on labour related to construction services which will affect all businesses in the sector. How will this apply and will it affect the rate that you charge your customers?
More
Greenisland Football Club v HMRC [2018] UKFTT 43 (TC). Charitable usage Publication date: 03.05.2018
Article database
Greenisland Football Club v HMRC [2018] UKFTT 43 (TC). Charitable usage..The case. This was an appeal against a penalty issued by HMRC that Greenisland (G) issued a zero-rated certificate to a contractor who supplied construction services in respect of a new clubhouse, which HMRC believed did not qualify for zero-rating, i.e. the certificate was issued...
More
How can you reclaim VAT on foreign purchases? Publication date: 03.05.2018
Article database
If you don’t usually buy goods from abroad, you are probably unaware of how to go about reclaiming VAT you incur on those purchases. So how do you ensure you aren’t missing out on recovery?
More
How does planning permission affect zero-rating? Publication date: 03.05.2018
Article database
It is often assumed that zero-rating will apply to any new residential building project, but this is not always the case. If you are a builder or developer, how can you avoid falling into a potentially very serious trap?
More
Does the original exemption apply? Publication date: 03.05.2018
Article database
If you provide financial products to your clients, your services will probably be exempt from VAT. But if you have an ongoing relationship where you charge for periodic reviews, why might things differ and how can you help your clients?
More
Fire procedures to suit all visitors Publication date: 03.01.2017
Article database
When a building is used by the public, customers or visitors, you need inclusive fire procedures which work for everyone. Use our updated template to ensure you’re prepared.
More

Filter results

You can always narrow/broaden your result by checking and unchecking resources and/or topics and keywords.

Topics and keywords

Last updated: 23.03.2026
Search

More from Indicator - FL Memo Ltd