Archive 2012

• 4 Eyes Ltd at the PPMA Show 2012 15.10.12
• 8th Directive reclaims 16.11.12
• 2012 ESL reporting threshold reduced 03.02.12
• 2012 Gift Aid declaration 20.11.12
• 2012 Intrastat thresholds and changes 03.02.12
• AEO in 2012 20.04.12
• AG opinion - Non taxable persons may remain members of VAT groups 28.11.12
• Airport development fee for admission to airport security liable to VAT 27.06.12
• Airport parking with bus transfer is a single SR supply 07.03.12
• Amendments to VAT Notice 742 - Land and property 15.05.12
• Anti dumping duty - Refund opportunities for footwear importers 07.03.12
• A permanently moored houseboat restaurant was immovable property and VAT exempt 22.11.12
• Beware anti-dumping duty 03.02.12
• Bill of discharge essential for IPR 14.02.12
• Building materials ordinarily incorporated - zero rating 27.06.12
• Business assets& non business use - Lennartz 11.10.12
• Capital Good Scheme and incorrect initial VAT deduction 03.02.12
• Changes to Intrastat submissions from April 2012 15.02.12
• Charitable income 11.10.12
• Commission publishes 2013 Combined Nomenclature 09.11.12
• Commission publishes decision on C-TPAT AEO Mutual Recognition 06.06.12
• Commission publishes recast Modernised Customs Code 20.02.12
• Common Transit procedure extended to Turkey 20.11.12
• Construction cases 26.04.12
• Delivery charges 16.11.12
• Demonstrator car VATarrangements were abusive 26.04.12
• Directly attributable input VAT 07.03.12
• Disabled adaptations of vehicles and zero rating 07.03.12
• Discretionary investment management 11.10.12
• Doanations to good causes do not reduce taxable amount 03.02.12
• Duty refund available 08.10.12
• Duty refund on a 3rd party rebate 25.07.12
• EU VAT recovery 2012
• EU claims victory over Chinese raw materials export restraints 01.02.12
• Eductaion - Intermediary supplies made where the education takes place 03.02.12
• Evidence required in support of historical VAT claims 22.11.12
• Exporting to China 24.02.12
• Failure of German company to apply the reverse-charge 07.03.12
• Finance no4 Bill - VAT measures 26.04.12
• GPS receivers should be free of Customs duty 07.03.12
• Grant funding was payment for services 07.03.12
• Grant of a sub lease can be transfer of a business as a going concern 27.06.12
• HMRC Code of guidance for resolving tax disputes 20.11.12
• HMRC revised policy on property businesses transferred as a going concern 22.11.12
• HMRC revises Senior Accounting Officer guidance 15.05.12
• HMRC unable to detain goods based on suspicion alone 15.02.12
• Hire purchase & partial exemption 30.11.12
• Historic bad debt relief claims possible 11.10.12
• Import VAT deduction not conditional upon actual payment of that VAT by the importer 26.04.12
• Imports of Biodiesel Originating in the United States 10.08.12
• Information required to make a VAT refund claim 07.03.12
• Input tax used for business of holding company 30.11.12
• Installation of energy saving materials - EC challenge to reduced rate 27.06.12
• Interesting cases 11.10.12
• Intermediary services exempt even if sale of shares conveys an interest in property 25.07.12
• Israel trip press release 01.02.12
• Italy - ability to onwards charge assessed VAT to customers 14.02.12
• Marketing data is a taxable supply 14.02.12
• New HMRC policy on land services 11.10.12
• Nil VAT registration threshold 14.02.12
• No VAT relief for one to one conversion from bedsits to flats 25.07.12
• No recovery of overpaid VAT 26.04.12
• Off street local authority car parking 20.11.12
• One year time limit for VAT assessments 27.06.12
• Open market valuation restricted to exceptional cases 15.05.12
• Option to tax and fund raising exemption 26.04.12
• Overpaid parking fees not liable to VAT 22.11.22
• PPMA show update 1 25.09.12
• Partial exemption & self storage 16.11.12
• Photobooks 03.02.12
• Place of supply - Accountancy services 27.06.12
• Place of supply of staff 14.02.12
• Post-graduate education body not a college of a university 27.06.12
• Press release - China Import & Export Fair 2012 01.11.12
• Private tuition and VAT exemption 20.11.12
• Property developers beware of subsequent transactions 15.11.12
• Reminder - No VAT registration threshold for non-UK businesses wef 1 December 2012 22.11.12
• Right to VAT deduction where claimant acted in good faith 08.11.12
• Royal Mail VAT changes 03.02.12
• Single v. multiple supplies 15.11.12
• Solar Panels originating in China 09.11.12
• Sporting exemption and distortion of competition 09.11.12
• Supply of goods under duty and VAT suspension 20.11.12
• Supply of phone cards to distributors in other Member States 15.05.12
• Supply of staff v supply of dental care 26.04.12
• Tariff reduction negotitations to resume 01.02.12
• Taxpayers ability to recover VAT repayable to customers 03.02.12
• Time limit for submission of 8th Directive VAT claims is mandatory 27.06.12
• Time limits & penalties 11.10.12
• Transfer of a going concern TOGC 30.11.12
• UK Madrid trade mission 06.06.12
• US Agrees to modify Anti Dumping Methodology 2012 07.02.12
• Understated output tax, fuel scale charges and penalties 13.03.12
• Use based partial exemption method 20.11.12
• VAT ADR 14.02.12
• VAT bad debt relief 14.02.12
• VAT liability of education related supplies 27.06.12
• VAT liability of membership services 20.11.12
• VAT penalties overview - 15.06.12
• VAT recovery by holding companies and partial exemption 08.11.12
• VAT relief for aircraft throughout the chain of supply 25.07.12
• VAT treatment of photo books 13.03.12
• VAT treatment of supplies involving universities 15.11.12
• Withdrawal of zero rating concession for cars and boats for disabled people 03.02.12
• Zero percent customs duty on high speed digital cameras 09.11.12
• Zero rating available where removal made in good faith 09.11.12