Archive2016

• Alcohol Wholesaler Registration Scheme - Failure to register 04.02.16
• Alcohol Wholesaler Registration Scheme 30.01.17
• Assisted living and VAT exemption 15.03.16
• Capital Goods Scheme - Phased refurbishments 09.11.16
• Charitable donations 18.10.16
• Commission Guidelines on Customs Valuation 01.03.2016
• Comprehensive customs guarantees ^0 joint contractual liability 25.05.16
• Conditional sale 09.06.16
• Construction and sale of holiday lodges 20.10.16
• Description required on an invoice and input VAT recovery 24.10.16
• Export Compliance website
• Fulfilment house due diligence scheme 06.04.16
• Intrastat - Low value consignment threshold 25.01.16
• Invoices - Time at which VAT is recoverable 24.10.16
• Liability of home meals to elderly and house bound 24.10.16
• Loft conversion VAT scheme 16.01.17
• Meaning of outstanding VAT for default surcharge purposes 20.10.16
• Overseas businesses using an online marketplace to sell goods in the UK 24.10.16
• Overseas payments to HMRC 09.06.16
• Room hire 09.06.16
• SAO guidance 09.06.16
• Security, VAT representatives and online marketplace liability
• Simplified VAT Accounting (SIVA) Scheme 08.03.16
• Sporting exemption - Eligible body 17.11.16
• Subscription income 11.03.16
• Sugar Levy 08.04.16
• Supply of a stall space 24.10.16
• Transfer of goods to another Member State 28.10.16
• Tripartate agreement 09.06.16
• Use & enjoyment calculation 25.04.16
• VAT reclaims after company leaves a VAT group 28.10.16
• VAT reverse charge for electronic communications services 25.01.16
• VAT simplification review 13.12.16
• Validity of option to tax 18.10.16
• Zero rated conversion of property 11.03.16
• Zero rating of a clubhouse 20.10.16
• Zero rating of disability goods 18.10.16
• Zero rating of food 15.03.16