Following recent ECJ judgments HM Revenue & Customs (HMRC) concludes that the UK’s block on the recovery of input tax on the business entertainment of overseas clients is inconsistent with EU law.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
A recent decision by the VAT tribunal means that the VAT: DIY Housebuilders and Converters VAT Refund Scheme applies to holiday homes.