Archive 2010

• 8th & 13th Directive VAT reclaims 30.04.10
• 13th Directive refunds 04.03.10
• Budget 2010 - summary of VAT items 30.03.10
• Business, non business - Partial exemption 02.06.10
• Business activities for no consideration 02.06.10
• Business samples & business gifts 06.10.10
• Capping provisions and incorrectly charged VAT 23.04.10
• Change in VAT rate wef 4 January 2011 24.12.10
• Changes to the treatment of certain sports related services 23.04.10
• Changes to time limits for assessments & claims 30.03.10
• Charity click through advertising 22.07.10
• Customs Duty wrongly imposed - refund opportunity 24.08.10
• DIYT builders scheme - Construction of a new dwelling wholly within an existing dwelling 31.08.10
• Disproportionate penalties 10.02.10
• Draft VAT legislation on capital items, non business use, partial exemption simplification and change of VAT rate 10.11.10
• EC 8th & 13th Directive VAT refunds 04.03.10
• EU trade agreements 16.11.10
• Energy trading & VAT fraud 06.10.10
• Enforcement of Judgements in litigation 30.03.10
• Evidence of distortion of competition 30.07.10
• Exempt betting and gaming 22.07.10
• Extended 8th Directive filing deadline 06.10.10
• Extended chalet licence 18.08.10
• Extension of UK tax reliefs to charitable organisations across Europe 01.04.10
• Extension of the deadline for the submission of EU VAT refund claims 01.11.10
• Financial services exemption 18.08.10
• Generalised System of Preference - GSP 16.11.10
• HMRC appeals VAT bad debt relief decison 30.07.10
• HMRC policy on VAT and business entertainment of overseas customers 10.11.10
• HMRC to apply use & enjoyment to certain freight transport services 30.03.10
• Hire purchase - HMRC entitlement to set-off against GMAC refunds & \'vehicles sold in same condition\' 24.08.10
• Hire purchase - HMRC entitlement to set-off against GMAC refunds & vehicles sold in same condition 24.08
• Hotel billing 22.07.10
• Incoterms 2010 16.11.10
• Increase in the standard VAT rate 22.07.10
• Input VAT recovery on remedial building services 18.08.10
• Input tax recovery - Direct & immediate link 01.12.10
• Insurance Premium Tax 22.07.10
• Insurance intermediary exemption 30.04.10
• Insurance introductory services 18.08.10
• Italian Republic - VAT partial exemption claims - demonstrator cars 01.11.10
• Land & property 06.10.10
• MTIC & emissions trading update 01.12.10
• New indirect tax penalty regime 10.02.10
• Non business apportionment 30.04.10
• Non business use of assets - EU Council to remove Lennartz accounting 25.01.10
• No separate supply of exempt payment handling services 24.12.10
• Optional reverse charge on CO2 emissions allowances 30.03.10
• PE floor space method 01.12.10
• Partial exemption - Simplified de minimis test 30.03.10
• Partial exemption - Standard method override 04.03.10
• Partial exemption special floor based method 06.10.10
• Penalty for late filing of EC Sales List 04.03.10
• Place of supply of intra-Community goods 30.04.10
• Pre-registration input tax 01.11.10
• Press release - KR - 30.07.10
• Principal v Agent 24.12.10
• Property-related services supplied in the UK 10.02.10
• Provision of health professionals, etc by employment businesses 30.03.10
• Reduced rate refurbishment of student accommodation 31.08.10
• Reimbursement of overpaid output tax following application of Halifax reconstruction 08.11.10
• Renewable energy - Feed in tariffs 06.10.10
• Restriction of Lennartz accounting 22.07.10
• Retail vouchers - Salary sacrifice 06.08.10
• Retrospective claims for Bad Debt Relief 02.06.10
• Senior accounting officer obligations 06.10.10
• Standard rated smoothie 01.12.10
• Substantial reconstruction for zero rating 23.04.10
• Summary of changes from 1 April 23.04.10
• Supply of education by a university trading co 30.03.10
• TOMS - Med Hotels 23.04.10
• Taxable or exempt supplies 02.06.10
• UK eligibility for 13th Directive refunds 30.07.10
• VAT - supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies 06.10.10
• VAT changes to zero rating for relevant charitable & residential buildings 22.07.10
• VAT exempt educational services 10.02.10
• VAT exemption for sports-related services 01.04.10
• VAT grouping and the Capital Items Scheme 02.06.10
• VAT on deal costs incurred by bid vehicle 04.03.10
• VAT partial exemption claims - Direct & immediate link 01.11.10
• VAT partial exemption claims - floor area special method 01.11.10
• VAT recovery on entertainment - Act now! 10.02.10
• VAT reverse charge accounting for businesses trading in emissions allowances 06.10.10
• VAT treatment of conversion of timeshare points 24.12.10
• VAT treatment of customer loyalty schemes 01.11.10
• VAT treatment of samples 24.12.10
• Vending machines 30.04.10