Monthly Archives: November 2014

HMRC Brief 39/14 on Educational Supplies and VAT Reclaims

HMRC have issued their Brief 39/14 on “VAT – liability catering and other services linked to education”. This follows their Upper Tribunal defeat in the Brockenhurst College case, [2014] UKUT 46 (TCC). There the UT held that catering sales made … Continue reading

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Chancellor’s Autumn Statement 3rd December

The Treasury have announced the date of the Chancellor’s autumn statement as Wednesday 3rd December 2014. The autumn statement is the government’s update on the economy and it’s tax plans, partly based on forecasts form the Office for Budget Responsibility. New … Continue reading

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EU Investigates Starbucks Over Dutch Tax Deal

The European Commission has announced its preliminary view following investigation is that the Starbuck’s special tax deal with the Netherlands may be amount to illegal state aid. A number of so-called sweetheart deals, or rulings are being looked at in … Continue reading

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New HMRC Excise Notice 179 on Motor and Fuel Oils

HMRC have issued an updated Excise Notice 179 on motor and fuel oils, replacing the May 2013 edition. Changes include: an update on meters, clarification of when credit is allowed and for contaminated fuel and a new Bush House, London, … Continue reading

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Protests at Hungary proposed Tax on Internet Users

There have been street protests in Hungary at a proposed tax on internet users, which is seen an anti-democratic and unfair. The law will tax individuals and companies at so much per Gigabyte of data and supposedly be capped at … Continue reading

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