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21 Obligation to adjust VAT recovered if intended supplies not made

Tolley CPD

Obligation to adjust VAT recovered if intended supplies not made

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Lecture

This Lecture is 4 minutes long. This time will be automatically added to your CPD tracker.

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Lecture Group notes PDF

Tolley VAT Update January 2023

01 NHS Trust car parks
02 Works performed by public authorities
03 Off-street parking overpayment subject to VAT
04 Loan sub-participations
05 Medical services connected with insurance policy
06 Umbrella company did not supply exempt medical care
07 Best judgement not applied
08 UBER settles all outstanding VAT claims
09 Vouchers purchased from a Harrods concession
10 Retail vouchers given away free to employees
11 Option to tax notifications
12 Domestic reverse charge technical guidance updated
13 Updated guidance on village halls and similar buildings
14 Altering place of supply of services
15 Trader support service extended
16 Strict compliance obligations of IPR
17 Cross-border sales of luxury vehicles
18 Holistic approach over the recipient of a supply
19 Reclaim of input tax by purchaser
20 Sale and leaseback agreement was a VAT invoice
21 Obligation to adjust VAT recovered if intended supplies not made
22 Entitlement to refuse input tax claim whilst claim verified
23 Evidence to support a claim to recover VAT
24 VAT refund when a supplier in liquidation
25 Journalist can access skeleton arguments
Reed Elsevier
Reed Elsevier