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VAT Connect – December 2014
December 16, 2014‘Private Tuition’ of Yoga and Pilates subject to VAT at 20% HMRC have successfully defended two separate Tribunal cases involving…
Charity Connect – December 2014
December 10, 2014Donations from a company to its parent charity ICAEW has issued a technical release on gift aid donations from a…
Autumn Statement Key Points
December 4, 2014The 2014 Autumn Statement contained a large number of detailed proposals on tax and spending, some of which were only…
Connect – Carrier Bag Charge
October 31, 2014Carrier Bag Charge Scotland From the 20 October 2014, legislation passed by the Scottish Government requires all retailers to…
Connect – October 2014
October 20, 2014Land & Buildings Transaction Tax The first of the devolved taxes, Land and Buildings Transaction Tax (LBTT), comes into force…
VAT Connect – October 2014
October 1, 2014Property ‘Exclusive of VAT’ contract challenged A recent decision by the Court of Appeal held that a property buyer was…
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