HMRC Policy paper – Revenue and Customs Brief 9 (2019).
The brief explains that the businesses making Tour Operators Margin Scheme (TOMS) supplies from 1 March 2019 may claim overpaid VAT as a result of an error in VAT Notice 709/5.
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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