A woman had her vehicle restored after it was confiscated for tobacco smuggling. She had lent the vehicle to her estranged husband to collect their children from school, and did not know that he has taken the vehicle overseas. Mrs Lorraine Smith [2011] TC01093 [2011]Read More

A lease of land and leaseback of land with plant and machinery was a single supply. Therefore no part of it could be zero-rated. Queen Mary, University of London [2011] TC01094 [2011]Read More

A director or employee can only be assessed to the benefit of a car if “made available” to his or her. The fact that a director does drive the car is not sufficient to establish this. Michael Golding [2011] TC01097 [2011]Read More

A reasonable excuse for a late tax return is not restricted to exceptional circumstances as HMRC contends. HMRC was strongly criticised for its narrow interpretation. (See separate article) Yusuf Budiadi [2011] TC 01098; Mr T J Fisher [2011] TC01100 [2011]Read More

From 1 June 2011, it is generally no longer possible to recover UK acquisition VAT for a yacht supplied by a UK company but where the yacht does not arrive in the UK. The provisions of Business Brief 12/97 cease to be effective. HMRC Brief 20/11. 16 May 2011 [2011]Read More

A European Court has ruled on the VAT treatment when a company in one member state supplies goods from a second state to a third state, such as if a UK-registered company supplies goods from France to Germany. The law is that UK input tax may only be claimed where output tax has been paid...Read More

HMRC will provide a Customer Relationship Manager (CRM) to all partnerships that have either: ten or more partners, or five or more partners and the annual turnover exceeds £5 million, or the turnover exceeds £15 million. Partnerships without a CRM already will be contacted during June 2011. [2011]Read More

HMRC is testing a single compliance process for all taxes. This is being trialled for six months from 1 June in 10 locations with a view to being adopted nationally in 2012.   [2011]Read More

New forms must be used from 4 July 2011. These are SDLT1, SDLT3 and SDLT4. These can be downloaded from the HMRC website. [2011]Read More