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SDLT claims possible following VAT Case

SDLT claims possible following VAT Case Revenue & HMRC has recently issued HM Revenue and Customs Brief 08/13 regarding the possibility of making claims for overpaid SDLT following a recent VAT case. Brief 30/12 sets out the policy changes...

5 April 2013 VAT Focus

The latest newsletter contains items on: 1. Exemption of subscriptions 2. The DIY Scheme and live/work units 3. Information sheet on taxation of caravans 4. European case on voluntary registration 5. 40 years of VAT Read in full.  

VAT and the DIY housebuilders’ scheme-live/work units

A recent case, Anthony Barkas, considered a development involving two barn-like properties with light industrial use planning consent (B1). The taxpayer applied for permission to convert one of the barns into a dwelling, the other to remain B1 use,...

2013 Budget News

  Increased registration and deregistration thresholds The VAT registration threshold is to increase from £77,000 to £79,000 and the VAT deregistration threshold is to increase from £75,000 to £77,000. The registration and deregistration threshold for relevant acquisitions from other...

18 March 2013 CVC VAT Focus

Latest CVC newsletter is now available This newsletter contains items on: 1. CJEU case re Financial Advisory Services. 2. Reed-unjust enrichment. 3. Loyalty card case 4. Parking fines case.

Financial Advisory Services and VAT

The Court of Justice of the European Union (CJEU) has issued a ruling regarding a German business which may have a significant impact in the finance sector in the UK. The German taxpayer provided advice and recommendations for the...

14 March 2013 Newsletter now available

This newsletter includes items on: 1. Latest news from the CJEU. 2. Is a memorial a supply of land? 3. Time limits- no repayment due. 4. Failure by HMRC to consider exercising discretion. Read in full.

27 February 2013 newsletter

The latest CVC newsletter is now available. This newsletter covers: 1. Legitimate expectation case 2. Court of Appeal decision in BAA 3. Opportunity for not-for-profit cinemas 4. Live-work units Read in full.