Archive 2008

• 15 VAT rate - Further developments 05.12.08
• Agreement for lease and TOGC 19.03.08
• Apportionment of subscription income 28.05.08
• Apportionment of supplies 21.10.08
• Bad debt relief 03.04.08
• Binding effect of VATA 1994 section 85 agreement
• Capable of independent function 24.10.08
• Changes to business circumstance & VAT deregistration 17.11.08
• Cooking wine can qualify for duty exemption 17.06.08
• Disapplication of the option to tax 08.10.08
• EU VAT update - Irish increase the standard rate from 21 to 21.5
• Ecotrade - Different time limits for tax payers and tax authorities 09.05.08
• Excess charges in non local authority car parks 10.12
• Exemption for fund management services 14.10.08
• Exempt welfare services 28.08.08
• Fundamental changes to the UK VAT regime 09.10.08
• German court awards interest on delayed 8th & 13th Direective refund claims 20.11.08
• Grant of a zero rate major interest to connected parties 17.11.08
• Grant or payment 17.11.08
• HMRCs right to set-off 19.08.08
• Hire purchase VAT recovery 22.08.08
• Hire purchase leasing and partial exemption 19.08.08
• Installation of lifts - Extension of the zero rate 19.03.08
• Land & Property - Option to tax 09.05.08
• Landfill Tax exemption for contaminated land 18.08.08
• Lennartz - alteration and renovation works 19.08.08
• MTIC input VAT denial 28.05.08
• Meaning of \'person\' for sports exemption 19.08.08
• Mixed & composite supplies 18.08.08
• NAPF to participate in lead case on investment management fees
• New EC Sales List requirement for services 30.10.08
• New build - incorporation of swimming pools 08.10.08
• No back dating of VAT registration 14.10.08
• Non binding effect of a business non-business apportionment agreement 19.08.08
• Partial exemption - Standard method override 28.05.08
• Partial exemption apportionment 18.08.08
• Partial exemption challenge 17.06.08
• Payment_handling_fee_22.01.08
• Penalties for overstated 8th and 13th Directive VAT claims 19.08.08
• Penalty imposed under the Money Laundering Regulations 2003 17.11.08
• Re-write of charity VAT notice 701_1_ 18.08.08
• Relocation of VAT Central Unit 09.05.08
• Retrospective application of Flat rate scheme 10.12
• Scaffolding supplies 18.08.08
• Services used by a taxable person for non business purposes should be taxed where received 17.11.08
• Sporting services exemption - Potential for retrospective claims 16.10.08
• Staff hire concession 05.12.08
• Tax_planning_and_abuse_22.01.08
• Taxation 17.04.08
• Temporary reduction in the standard VAT rate from 17.5 to 15
• Trade Tariff moves online 26.04.08
• UK VAT recovery - EC 8th & 13th Directive - 10.12
• US Customs update 09.10.08
• VAT and the Budget 2008 19.03.08
• VAT liability of business catering 23.12.08
• VAT recovery and change of intention 18.08.08
• VAT recovery by holding companies 19.03.08
• VAT treatment of bingo 24.06.08
• VAT treatment of club membership 17.06.08
• Voluntary disclosures 18.08.08
• Warning! Only 5 months to submit Flemming backdated claims 17.11.08
• Zero rating applies to epilepsy centre 28.05.08
• Zero rating of dwellings built in grounds of care home 09.09.08
• Zero rating open to non charities 13.08.07
• \'Regular Pringles\' are zero rated 19.08.08