Why the VAT Flat Rate Scheme Changes are Wrong.
Jan 2017 In his September Autumn statement the Chancellor announced changes to the VAT Flat Rate Scheme designed to stop abusive avoidance. A few weeks before the Guardian had…
The Durham Cathedral VAT Tribunal. Paganism, Trollope and a bit on the meaning of business and Sveda
The Durham cathedral case was about VAT recovery and non business. The 2015 European Court decision in the Sveda VAT appeal generated a lot of interest as it implied that…
Longridge on Thames – The VAT Business Question Resolved at Last ?
The recent Court of Appeal judgment in the case of Longridge on Thames concerning business is in my view one of the most important for a number of years. One…
LIFE Services – The scope of the VAT welfare exemption
This is an interesting case that may be of eventually great importance to those providing welfare services. Or since the judgment is based on EU law, it may not. It’s…
Friends of the Earth VAT Tribunal
There has been an interesting charity VAT appeal to the VAT Tribunal in the Friends of the Earth case. It concerned VAT recovery on the costs associated with street…