Issue: Vol 175, Issue 4484

TA Hartland (TC4187)

ELJ McMorris (TC4204)

E Hope v Ireland and others, Chancery Division

NS Haq (TC4192)

ToTel Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Bear in mind...

Revenue and Customs Brief 49/2014 provides guidance on what to do when a business raises or receives a VAT invoice offering a prompt payment discount from 1 April 2015. Under new legislation in VATA...