Mini One Stop Shop (MOSS).
There has been a lot of media discussion recently about changes to the VAT rules that apply to broadcasting and electronic services from 1 Jan 2015. Lots of people who…
What is a village hall for VAT ?
What is a Village Hall for VAT ? Can work to a village hall be zero rated ? The Tax Tribunal has given judgment in a case concerning the meaning…
VAT Recovery of Investment Management Fees
In 2005 HMRC lost an important VAT appeal concerning the Children's Society. This was concerned with whether VAT incurred on street collector commissions was recoverable. Since the street collectors obtained…
Changes in Place of Supply of Services Rules
The VAT Place of Supply rules determine where a supply takes place and if it is potentially subject to UK VAT. There have been a number of changes since 2010…
Bridport News
HMRC have finally published their policy on the Bridport Golf claims. This follows their earlier loss in the courts as to whether green fees were subject to VAT. The members…