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VAT Insights – December 2023

A VAT summary document for busy accountants in general practice In this December 2023 edition, I have looked to cover the following two VAT cases: GAP Group Ltd                                             – Single vs Multiple supplies made? Derby Quad Ltd                                           – Cultural VAT exemption applied? I also refer to two changes made by HMRC, namely: VAT […]

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VAT Insights – November 2023

A VAT summary document for busy accountants in general practice In this November 2023 edition, I have looked to cover two most recent VAT cases recently decided: United Biscuits (UK) Ltd                             – Jaffa Cake VAT decision……. now “McVitie’s Blissfuls” UK Funerals On-Line Ltd                            – VAT Exemption vs Zero-Rating – which applies? I also refer to

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VAT Insights – June 2023

A VAT summary document for busy accountants in general practice In this June 2023 edition, I have looked to cover two most recent VAT cases decided last month: Yorkshire Agricultural Society                  – Admission fees – VAT exempt? Sports Invest UK Ltd                                   – Place of Supply rules? I also make mention of two recent

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VAT Insights – May 2023

A VAT Helpline production for busy accountants in general practice This May edition covers: The Young Driver Training Ltd – Driving lessons @ reduced VAT rate Rolldean Estates Ltd – Whether a valid Option to Tax on commercial property had been made Revenue & Customs Brief (“RCB”) 2/2023 – How to apportion VAT, where a

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