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110 results found

Article

RPC | United Kingdom | 21 Jun 2019

Gravitas - default surcharge liability notice was valid

In Gravitas Group Ltd v HMRC 2019 UKFTT 324 (TC), the FTT has dismissed the taxpayer's appeal against a VAT default surcharge, despite finding that

Article

RPC | United Kingdom | 21 Jun 2019

HMRC Guidance on the VAT reverse charge on construction services

On 7 June 2019, HMRC published Guidance on the VAT domestic reverse charge for building and construction services that comes into effect on 1 October

Article

RPC | United Kingdom | 21 Jun 2019

Updated Notice on who should register for VAT

On 13 June 2010, HMRC updated VAT Notice 7001 - who should register for VAT. The criteria used to decide whether an individual is a fit and proper

Article

RPC | United Kingdom | 21 Jun 2019

Northumbria Healthcare - salary sacrifice car leasing scheme not an economic activity

In Northumbria Healthcare NHS Foundation Trust v HMRC 2019 UKUT 170, the UT has found that the effect of the VAT (Treatment of Transactions) Order

Article

RPC | United Kingdom | 14 Jun 2019

National Car Parks - Are overpayments consideration for VAT purposes?

In National Car Parks Ltd v HMRC 2019 EWCA Civ 854, the Court of Appeal has confirmed that excess amounts paid by customers at pay and display car

Article

RPC | United Kingdom | 30 May 2019

Regulations introduce VAT reverse charge for construction services

On 29 April 2019, HM Treasury made regulations introducing a VAT reverse charge on specified construction services. The regulations are effective from

Article

RPC | United Kingdom | 30 May 2019

G4S Corporate Services - interest assessed is default interest not commercial interest

In G4S Corporate Services Ltd v HMRC, the First-tier Tribunal (FTT) has held that interest assessed under Sections 74 and 75, VATA 1994, on late-paid

Article

RPC | United Kingdom, European Union | 30 May 2019

Refunds of VAT in the UK for non-EU businesses

On 4 April 2019, HMRC updated Revenue and Customs Brief 12 (2018), in which it sets out action that non-EU businesses may need to take if HMRC has

Article

RPC | United Kingdom | 30 May 2019

HMRC guidance on the correct treatment for the deduction of import VAT by non-owners of goods

On 11 April 2019, HMRC published Revenue and Customs Brief 2 (2019), in which it explains the correct treatment for the deduction of import VAT paid

Article

RPC | United Kingdom | 30 May 2019

Buckingham Bingo - failed attempt to resurrect a claim

In Buckingham Bingo Ltd v HMRC, the Upper Tribunal (UT) has upheld the decision of the FTT that once a taxpayer has foregone its appeal against an

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