Archive 2009

• 09-10 Fuel scale charges0001
• Abusive VAT planning 05.06.09
• Advertising costs are a cost component of sales 23.10.09
• Agent or principal 31.03.09
• Airport parking 30.07.09
• Budget 2009 - EU VAT recovery 24.04.09
• Budget 2009 - VAT update 23.04.09
• Business entertaining - VAT repayment opportunity 03.03
• Certain hire purchase transactions excluded from the VAT rate anti-forestalling provisions 24.12.09
• Challenge to zero rating of new passenger aircraft 02.07.09
• Change of VAT rate 14.10.09
• Changes relating to ECSLs and time of supply of services 23.03.09
• Changes to EC Sales List guidance 31.08.09
• Changes to Intrastat from 1 January 2010 11.12.09
• Cold sandwiches & catering 27.03.09
• Cold sandwiches & catering 27.03.9
• Compound interest for VAT claims 23.03.09
• Cultural exemption - Admission to SU events 01.07.09
• Customs Duty - 3rd partr acting as buying agent 30.03.09
• Customs Duty relief despite use of incorrect procedure codes 12.10.09
• Customs classification 30.07.09
• Discriminatory VAT treatment - Slot machines 30.06.09
• Distortion of competition 31.03.09
• Draft anti-forestalling legislation published for return to 17.5 VAT rate 07.04
• ESL Sales List chages wef 1 January 2010 24.12.09
• EU VAT Refund Directive 29.09.09
• Economic Operator Registration & Identification _EORI_ 21.04.09
• Economic activity & public bodies 27.03.9
• Estate agent advertising costs 15.09.09
• Failed Option to Tax 31.03.09
• Fleming claims for VAT repayments - HMRC statement 30.07.09
• HMRC - New powers & periods of assessment 07.04.09
• HMRC challenge to VAT avoidance schemes 16.09.09
• HMRC issues guidance on trading overnight when the VAT rate returns to 17.5 11.12.09
• HMRCs policy on dealing with \'historic\' Flemming VAT reclaims 05.06.09
• HMRCs policy on dealing with \'historic\' _Flemming_ VAT reclaims 05.06.09
• HMRCs policy on dealing with historic Flemming VAT reclaims 05.06.09
• HMRCs telephone advice unlikely to consitute a binding ruling 05.05.09
• HPtouchsmart
• Health care exemption 16.09.09
• IPT - Homeserve 30.06.09
• Input VAT on theatre production costs 23.10.09
• Insurance exemption 23.03
• Insurance intermediary services 12.10.09
• Land & property - Liability of separately invoiced cleaning 30.06.09
• Land & property - Sch 10 amendment 30.07.09
• Landlord and tenant VAT 23.03
• Mixed supplies 10.09.09
• Mixed supplies 23.03.09
• New EU on-line VAT verification system launched 01.07.09
• New zero rate for trading of emmissions allowances 31.07.09
• Novation of construction contract 10.09.09
• Online insurance introductory services can be exempt 05.06.09
• Partial exemption - Changes to Standard Method 07.04.09
• Partial exemption override notice 30.06.09
• Place of supply - Consultancy services 08.07.09
• Place of supply of advertising services and use and enjoyment 23.03.09
• Press release - CWA - 18.11.09
• Pringles - 30 per cent fat but still potato crisps 05.06.09
• Recovery of VAT on pre-incorporation or registration costs 15.09.09
• Relevant charitable property - Reduced scope of VAT zero rating 08.07.09
• Reversion of standard VAT rate to 17.5 07.09.09
• Share sales in a subsidiary 11.12.09
• Some Royal Mail postal services may be liable to VAT 28.04.09
• Sports exemption - Sports representative bodies 27.03.09
• Supplies in connection with the issue & redemption of e-money 10.09.09
• Supply of parking spaces to tenants found to be standard rated 01.07.09
• Supply of work underneath a protected building 23.03.09
• Suspension of customs duty on LCD monitors 27.03.09
• Taxpayer unable to rely on HMRC ruling because factual disclosure was flawed 11.12.09
• The VAT package 11.12.09
• The end of paper VAT returns 23.03.09
• UK VAT grouping of non-taxable persons 24.12.09
• Unjust enrichment 23.03.09
• VAT 4 year cap 27.03.09
• VAT assessments 23.03
• VAT credit notes 27.03.09
• VAT efficient development by RSLs 14.09.09
• VAT efficient development model for RSLs - High Court Victory 30.03.09
• VAT exemption for psychological care services 30.07.09
• VAT payments - Change of HMRC bank account details - Effective 8 July 2009 29.07.09
• VAT recovery by a culturally exempt eligible body 30.06.09
• VAT recovery for HP and asset finance business 23.03.09
• VAT treatmanet of postal services 23.10.09
• VAT treatment of aircraft 12.10.09
• VAT treatment of deposits on sales of development land 29.07.09
• Vouchers 23.03.09
• Windfall VAT savings on RSL VAT efficient development 24.04.09
• Withdrawal of staff hire concession 27.03.09
• Yacht VAT planning 31.08.09
• Zero rate building works 09.04.09
• Zero rated building 30.06.09