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Should VAT be charged on the sale of a hotel business?

CRC v Mercedes-Benz Financial Services UK LtdCourt of Appeal, 26 November 2015

CRC v Brockenhurst College, Court of Appeal, 2 December 2015

Problems in ascertaining the amount on which VAT should be charged.

Two directors of a VAT-registered company have issued personal invoices.

VAT rules on Christmas gifts and parties.

United Grand Lodge of England v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 November 2015

Phoenix Optical Technologies Ltd (TC4631)

Sales to benefit from the zero rate of VAT.

Are HMRC taking too long to process VAT error correction forms?

Invoices made out to a Polish company that paid on behalf of a UK subsidiary.

Changes to VAT groupings.

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