In the First Tier Tribunal (FTT) case of 50 Five (UK) Limited the issue was the VAT rate applicable to energy saving materials. An additional twist was that there was a sale of the business between the tax point of the relevant supplies and HMRC’s assessment.
Source: marcusward.co
Latest Posts in "United Kingdom"
- UK Domestic Reverse Charge for Construction: Five Key Tests Every Business Should Know
- HMRC Updates VAT Recovery Rules for Pension Scheme Services
- HMRC Updates VAT Notice 709/1 on Catering and Takeaway Food
- HMRC Updates VAT Recovery Rules for Pension Scheme Services
- HBS Enterprises VAT Appeal on Online Marketplace Deemed Supplier Rules
