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JOHN T NEWTH FCA, FTII, FIIT, ATT examines the taxation treatment of holiday caravans and furnished holiday accommodation.
THE HOLIDAY HABITS of the British public have altered immeasurably during the past thirty years. Settled and sunny continental weather has provoked a vast exodus to the Mediterranean and further afield. The annual summer fortnight at a British seaside hotel with bucket and spade is almost a thing of the past.
JOHN T NEWTH FCA, FTII, FIIT, ATT reviews the recent Butterworths Tolley Practical Tax Investigations Conference.
Sessions were chaired by Andrew Watt of WJB Chiltern. His colleagues, David Pert and Phil Berwick, were among the speakers. Other speakers were Nichola Ross-Martin, tax consultant of Tunbridge Wells, Jim Yuill of Ernst & Young, David Jordan, independent VAT specialist, John Gwyer, director of tax investigations at PKF, and Gary Gardner of Deloitte & Touche.
JOHN T NEWTH FCA, FTII, FIIT, ATT summarises some recent VAT tribunal decisions.
A complex case
Stoke-on-Trent Citizens Advice Bureau had been funded largely or entirely by gifts or grants from public authorities, but from 1994 onwards moved towards receiving its income by selling its advisory services to organisations who wished them to be delivered to end users.
