Marie Stein reviews the complex VAT issues the Glasgow School of Art faced when it demolished and reconstructed properties on its college campus.
In the First Tier Tribunal (FTT) case of Premier Family Martial Arts LLP the issue was whether kickboxing was a subject that is ordinarily taught in schools (or universities). If it was, then the education exemption at...
Currently, UK businesses may claim 50% of input tax incurred on the lease of vehicles. This limitation is a simplification for persons using the vehicle for both business and non-business purposes.
The final International Tax Enforcement (Disclosable Arrangement) Regulations 2020 (regulations) that implement the EU mandatory disclosure rules (EU DAC 6 directive) into UK law were published on 13 January 2020. HM...
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