VAT Moss and Hobbies
The Jan 2015 change to the place of supply rules for electronic services caused a lot of consternation amongst some rather unlikely groups. One of the most vocal groups were…
HMRC Publish Notice on Direct Mail
HMRC have published a notice on their view of direct mail. It covers issues such as when the transitional arrangements will apply which allow printers to use the old (zero…
Summer Budget 2015 VAT
There were relatively few VAT announcements in this budget. Changes will be made relating to the place of supply rules to prevent what is perceived as avoidance in the insurance…
VAT Tribunal finds Zoo VAT is residual because of catering and merchandise .
The lower tax tribunal has made an interesting decision in a case concerning Chester Zoo in the North of England Zoological Society Appeal. See Tribunal Decision. The case concerned whether VAT…
Interesting membership subscription VAT case
The recent VAT tribunal concerning the Reform Club deals with how a club should apportion its subscription under the VAT membership subscription ESC. This applies to nonprofit making members clubs…