United Kingdom FTT: Advertising costs had a direct and immediate link with taxable supplies 1 day ago
United Kingdom VAT on burial vaults – tribunal finds that death and taxes are not always inevitable 1 day ago
European UnionUnited Kingdom Flashback on ECJ Cases – C-161/14 (Commission v United Kingdom) – UK reduced rate VAT for energy-efficient materials infringes VAT Directive 1 day ago
United Kingdom Bad debt relief – This factsheet explains the situations where the VAT bad debt relief applies 2 days ago
United Kingdom HMRC Guidance: Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021 5 days ago
United Kingdom FTT: Ground works preparatory to installing flexi vault burial chambers an exempt supply 5 days ago
United Kingdom HMRc Policy paper: Revenue and Customs Brief 9 (2022): VAT domestic reverse charge for mobile phones and computer chips 6 days ago
European UnionUnited Kingdom Flashback on ECJ Cases – C-309/06 (Marks & Spencer) – Business should be able to recover overpaid VAT regardless of unjust enrichment 7 days ago