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VAT


Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena

Sarah Halsted provides an updated guide to the VAT standard rates and compliance thresholds across the European Union

Nick McChesney answers a query on VAT on app sales, considering the impact of changes effective from next January

Graham Elliott assesses the impact of the First-tier Tribunal decision in Wakefield College concerning VAT and further education colleges

Card image Kevin Hall George Bull Punam Birly Chris Agnoli Michael Alliston Sandy Bhogal Andrew Goldstone Patrick O'Gara Sophie Dworetzsky

Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.

Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter

Sometimes HMRC changes its mind after expressing its view to a taxpayer. But what if its original view represented an agreement? Rupert Shiers identifies practical points surrounding this issue from a recent tribunal decision

Timothy Jarvis considers the recent decision in Reed Employment concerning when overpaid VAT can be recovered

Keith Webster and Richard Croker of CMS Cameron McKenna report on HMRC’s brief on occupational pension schemes following PPG Holdings

Richard Woolich and Jonathan Gordon consider the implications for future VAT planning following the FTT decision in DPAS Ltd

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