Archive 2013

• Abuse of rights 22.08.13
• Advance tax point 21.01.13
• Alternative dispute resolution 30.04.13
• Carbon trading & renewable energy 14.01.13
• Central heating installation 17.10.13
• Commission Proposes Update to Trade Defence 16.04.13
• Crematorium operators 09.05.13
• Customs - Garlic smuggling 14.01.13
• Customs - Uregnt action required - Anti dumping duty and footwear 17.10.13
• Direct & immediate link to taxable activities necessary for input VAT recovery 30.04.13
• Direct effect of EU cultural services VAT exemption 09.04.13
• Duty and VAT due on goods stolen from a customs warehouse 22.08.13
• European Court Rules on Customs Warehouses and Inward Processing - update 10.05.13
• European Court Rules on Customs Warehouses and Inward Processing 02.05.13
• Fleming claims & the burden of proof 17.10.13
• Golf club VAT structure was an abuse of rights 22.08.13
• Grant funding not consideration for business supplies 21.01.13
• HMRC - Serious Default Regime 06.11.13
• HMRC Updates Guidance on Inward Processing 10.05.13
• HMRC adopt aggressive approach to investigation 18.12.13
• HMRC chamnge policy on first time water connection charges - reclaims possible 21.01.13
• HMRC set off powers 09.04.13
• HMRC to launch Balance of Competences reveiw 10.05.13
• Hotel rooms supplied for catering 03.04.13
• Importance of VAT due dilligence checks - Know Your Customer 19.02.13
• Insurance misselling review & helpline services to attract VAT 21.01.13
• Legitimate expectation as ground for appeal 20.02.13
• Nil VAT registration threshold 13.03.13
• No zero rating on new teaching block 22.08.13
• Principal or agent 09.04.13
• Raid document 21.06.13
• Single supplies can be taxed at multiple VAT rates 30.04.13
• Steel tube and pipe fittings 01.11.13
• Taxman Takes Tougher Line on Struggling Businesses 2013 18 01 01
• Taxpayer successful in abuse of rights appeal 22.08.13
• Union Customs Code 01.11.13
• Unjust enrichment Flemming Claims 09.05.13
• VAT applicable to insurance broker network membership fees 30.04.13
• VAT due diligence checks - Know your customer 03.04.13
• VAT on company directors legal fees not recoverable by the company 30.04.13
• VAT relief for small non commercial consignments 21.01.13
• VAT roundup -TOGC & Gift Aid 17.10.13
• VAT treatment of rent free periods and barter transactions 17.10.13