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Over half of UAE businesses do not have a plan in place for introducing VAT on time for the deadline, according to research by recruitment company Hays. 17 May 2017
LEGAL UPDATE: A useful Upper Tribunal case considers the factors that need to be considered in an application, on the grounds of hardship, for a VAT appeal to proceed without the disputed tax having been paid. It decided that a taxpayer would generally not... 16 May 2017
Aggregates levy is a UK tax on the commercial exploitation of rock, sand and gravel. It was introduced as an environmental tax in 2002 to encourage the recycling of aggregate. Aggregates levy is charged at a flat rate of £2 for every tonne of aggregate extracted,...
This is one of a series of guides on issues connected to ring-fencing and banking reform faced by banks. Other guides cover issues such as asset transfers, employment, issues for directors, real estate, pensions, litigation, third party contracts...
This guide is subject to UK law and was last updated in June 2013.
This guide was last updated in February 2016.
LEGAL UPDATE: Difficult issues can arise in relation to VAT recovery by holding companies, particularly in relation to corporate transactions, such as where a holding company incurs input tax on fees in acquiring shares in a subsidiary. 10 May 2017
The supply of electricity as part of the fee for caravan accommodation could not benefit from the reduced rate of VAT for domestic fuel as it was part of a single composite standard rated supply of caravan accommodation, the Court of Appeal has decided. 10 May 2017
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