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JD Wetherspoon

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Should VAT on purchases be rounded up or rounded down? MARK ACKRILL reports on the Advocate General’s preliminary opinion in favour of HMRC in the JD Wetherspoon case
14 Jan 2009
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Tax tip: VAT exemption and the zero rate Feedback: 7 November 2024 Readers’ forum: Appropriation from trading stock? Readers’ forum: Would UK/Canadian tax relief reduce beneficiary’s tax? Readers’ forum: Is late exit from cash accounting scheme a problem?
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Permission granted to cross-examine officer Annex was suitable for use as a dwelling Access to utilities was not the deciding factor No special circumstance for non-payment Limited liability partnership was carrying on a business
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