Partnerships can only recover a small amount of VAT on accountancy services...
In Mundays LLP v HMRC, the First Tier Tribunal (Tax) considered a dispute between law firm Mundays LLP and HM Revenue and Customs (HMRC) over the amount of VAT it could recover on accountancy fees paid...
View ArticleHave you bought an investment property in the past four years? If so, you may...
In an uncharacteristically generous move, HMRC have announced that certain purchasers of commercial properties in the last four years can recover some tax. Following a VAT case (which they lost), HMRC...
View ArticleCJEU rules that supply of goods paid via fraudulent use of credit card is...
In a ruling that will have consequences for the retail sector, the Court of Justice of the European Union (CJEU) has held that the supply of goods in return for a payment made by the fraudulent use of...
View ArticleCourt rules that dental plan provided VAT-exempt services to patients
In DPAS Limited v HMRC [2013] UKFTT 676, the First-tier Tribunal (Tax) has ruled that the restructuring of contracts to avoid VAT was not abusive. DPAS provides dental treatment plans which enable...
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