Article Database

Search results: 9 article(s) found in year 5, issue 8

E-PUBLISHING

Reduced rate on e-books rejected

The Court of Justice of the European Union has ruled against Luxembourg and France on a reduced rate for e-books. What does this mean? More...

PROPERTY - RENT ARREARS

VAT recovery by landlords

Following changes to the commercial rent arrears recovery rules landlords and authorised High Court enforcement officers (HCEO) need to understand the new invoicing and VAT recovery requirements. What’s the latest? More...

VAT RATES

5% rate for building conversions

The 5% reduced rate of VAT can provide useful savings if you’re converting non-residential property into residential use. But exactly which costs does this reduced rate apply to? More...

OUTPUT VAT - ONLINE SERVICES

Beware the costs of providing free services online

Many businesses provide goods and services on subscription along with free additional services online. But be aware that HMRC may be looking at clawing back extra VAT on the “free” extras. What’s to know? More...

INPUT VAT - ABORTED PROJECTS

What happens to the VAT on a project that’s aborted?

A business may start a project and recover VAT on the basis that it intends to make taxable supplies, but what happens if the project has to be aborted or the intended use changes? More...

PENALTIES

Should you come clean early?

The current VAT penalty regime is known to be harsh, especially amongst smaller businesses. In order to avoid or reduce penalties would it pay to be proactive in identifying and disclosing errors to HMRC? More...

VAT CASES

Revenue & Customs v Longridge On The Thames [2014] UKUT 504 (TCC). Zero rating

VAT CASES

Christine Joy Hocking v Revenue & Customs [2014] UKFTT 1034 (TC). Taxable supplies

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Last updated: 07.08.2020

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