News

HMRC Policy Change - VAT treatment of deposits February 2019

HMRC Policy Change - VAT treatment of deposits/cancellation fees HMRC announced a significant change to the VAT treatment of cancellation fees in Revenue and Customs Brief 13/18. Read more...

Pyrrhic victory for HMRC in artificial business separation case January 2019

Darren Vaughan vs HM Revenue and CustomsIssue - Whether two family businesses should be treated as a single entity for VAT purposesThe judgment in Darren Vaughan vs HMRC [TC06910] provides a timely reminder of some of the golden rules which must be considered when the issue of business separation rears its head. Read more...

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