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Results:1-10 of 491

VAT update November 2018
  • RPC
  • United Kingdom, European Union
  • November 28 2018

In this month’s update we report on new regulations adopted by ECOFIN which are intended to combat VAT fraud, infringement proceedings brought


Atherley - qualifying loan write off created an allowable loss
  • RPC
  • United Kingdom
  • October 8 2018

In Douglas Atherley v HMRC 2018 UKFTT 0408 (TC), the First-tier Tribunal (FTT) has held that the partial writing off of a loan made by the taxpayer


HMRC publishes Spotlight 45 on umbrella company avoidance schemes
  • RPC
  • United Kingdom
  • October 3 2018

On 23 August 2018, HMRC published Spotlight 45 in which they provide guidance on what taxpayers should do if an agency or umbrella company offers to


HMRC updates its guidance on VCTs
  • RPC
  • United Kingdom
  • October 3 2018

HMRC has updated the guidance in its Venture Capital Schemes Manual on venture capital trusts (VCTs) to reflect changes made by Finance Act 2018. The


Call for evidence on HMRC powers
  • RPC
  • United Kingdom
  • October 3 2018

The House of Lords Economic Affairs Finance Bill Sub-committee has invited written contributions for its inquiry on the draft Finance Bill 2018. The


SiBCAS - supply of temporary school accommodation not VAT exempt
  • RPC
  • United Kingdom
  • September 26 2018

In SiBCAS Ltd v HMRC 2018 CSIH 9 XA8117, the Court of Session has held that the provision of temporary school accommodation is subject to VAT. In


Done Brothers - supplies through fixed odds betting terminals exempt from VAT
  • RPC
  • United Kingdom
  • September 26 2018

In Done Brothers (Cash Betting) Ltd v HMRC 2018 UKFTT 406 (TC), the First-tier Tribunal (FTT) has held that supplies made through fixed odds betting


K D Media Publishing - No set-off of credit for overpaid VAT against VAT already paid in periods before discovery of overpayment
  • RPC
  • United Kingdom
  • September 26 2018

In K D Media Publishing Ltd v HMRC 2018 UKFTT 0494 (TC), the First-tier Tribunal (FTT) has held that a taxpayer who was entitled, under section 80


Government publishes technical note on the impact on VAT of a no-deal Brexit
  • RPC
  • United Kingdom, European Union
  • September 26 2018

On 23 August 2018, the government published a note for businesses and individuals addressing the impact on VAT in the event of a no-deal Brexit


ECON committee amends Commission’s proposal for simplification of VAT for SMEs
  • RPC
  • European Union
  • September 26 2018

The EU Parliament's economic and monetary affairs (ECON) committee has provided amendments to the Commission's proposal for simplification of VAT for