De Voil Indirect Tax Service
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Commentary
SOURCE CURRENCY
UPDATE INFORMATION
February 2024
UPDATE INFORMATION
- Reference to the First-tier Tribunal decision in Minstrell Recruitment & Others (the refusal of HMRC to register companies for VAT on the basis that VAT registration would be used for fraudulent purposes) (V2.134)
- Details of the Fist-tier Tribunal's decision in Three Shires Trailers Ltd (self-supply conversion to motor car) (V3.242)
- Details of the Upper Tribunal's decision in Hippodrome Casino (partial exemption standard method override) (V3.461C)
- Reference to the CJEU decision in Dyrektor Izby Administracii Skarbowej w Lublinie (false invoices issued by an employee that included the employer's details without the employer's knowledge or consent) (V3.502)
- Reference to SI 2024/128 (Value Added Tax (Distance Selling) (Amendments) Regulations 2024) (V3.602)
Contributors
Edd Thompson, ACA CTA | Author |
Kevin Barke | Author |
Greg Sinfield | Editorial board member |
Andrew Brooks | Author |
Michael Conlon | Editorial board member |
David Milne | Editorial board member |
Penny Hamilton | Editorial board member |
Hammad Baig | Author |
John Davison | Author |
Alex Millar | Author |