Industry updates
B2B and B2C – The distinction and importance
B2B and B2C - The distinction and importance A key feature of the place of supply rules is the distinction…
Land related services
Land related services Whether a service is “related to land” is important because there are distinct rules for this…
Is a cosmetic treatment exempt medical care?
Is a cosmetic treatment exempt medical care? The Illuminate Skin Clinics Ltd Case Background The Appellant runs a private, ie; non-NHS clinic offering a range of aesthetic, skincare and…
New HMRC guidance on error reporting
New HMRC guidance on error reporting HMRC has published new guidance to assist taxpayers on how to deal with errors discovered…
How do HMRC choose which businesses to inspect and what is “Connect”?
How do HMRC choose which businesses to inspect and what is "Connect"? Big Brother is watching you… It always used to be the case that…
Are Turmeric shots zero rated food?
Are Turmeric shots zero rated? The Innate-Essence Limited Case In the Innate-Essence Limited (t/a The Turmeric Co) First Tier tribunal (FTT) case the issue was whether turmeric…
Charity exemption for show admittance – The Yorkshire Agricultural Society case
Charity exemption for show admittance - The Yorkshire Agricultural Society case In the Yorkshire Agricultural Society First Tier Tribunal (FTT) case the issue was whether payments for entry into the annual The Great Yorkshire Show qualified as…
How to remove penalty points under the new system
How to remove penalty points under the new system Following our article on the new penalty for late submission of VAT returns, this article covers removing late submission penalty points. …
New guidance on repayment interest
New guidance on repayment interest HMRC has published new guidance on repayment interest – in cases where HMRC is late in settling a repayment claim for overpaid VAT. If HMRC is…
DIY Housebuilders Scheme – The Dunne case
DIY Housebuilders Scheme – The Dunne case Latest from the courts The First-Tier Tribunal (FTT) case of Daniel Dunne demonstrates the fact that the details of the…