Stores play the winning card
- Writ needed to reclaim overpaid VAT. // Accountancy;Mar1988, Vol. 101 Issue 1135, p51
This article reports on the ruling by the British Court of Appeal on the case of Commissioners of Customs & Excise versus Fine Art Developments plc which held that the only way to reclaim overpaid value-added tax (VAT) is to issue a writ. Fine Art Developments had charged VAT to its customers on...
- Stamp duty on VAT. Greene, Chris; Maddalena, Christina // Accountancy;Feb1994, Vol. 113 Issue 1206, p110
This article reports on the ruling of the Court of Sessions of Great Britain in the case of Glenrothes Development Corp. versus Inland Revenue Commissioners, which concerns the payment of stamp duty on the value-added tax (VAT) charge on the sale of land, in February 1994. The taxpayer acquired...
- ECJ backs VAT cut for water links. // Utility Week;4/11/2008, Vol. 28 Issue 23, p39
This article reports that the European Court of Justice (ECJ) has ruled that reduced rates of value-added tax (VAT) can be charged for connecting properties to main water networks operated by utilities. In a case brought by a German company, the court has decided that because a main connection...
- LENNARTZ SHOCK. // Accountancy;May2009, Vol. 143 Issue 1389, p76
The article discusses a ruling by the European Court of Justice (ECJ) in regards to a court case involving the legislation the Lennartz approach. A description of how the Lennartz approach impacts that value added tax (VAT) that companies pay is mentioned. The way in which this court case...
- Zero-rating changes--complications abound. McKenzie, Alastair // Chartered Accountants Journal;Jul99, Vol. 78 Issue 6, p78
Focuses on a proposed amendment to the goods and services tax law in New Zealand. Amendment on the issue of services performed in New Zealand for a non-resident; Termination of zero-rating status in services performed for `another person' who is in the country; Criteria for zero-rating status.
- May Bill Blues. Jamieson, Aylton // Chartered Accountants Journal;Aug2000, Vol. 79 Issue 7, p50
Focuses on New Zealand government's introduction of the Taxation Bill on May 16, 2000. Changes in the goods and services tax; Attribution rule; Accrual rules drafting problems; Effects of the proposal.
- Government Defends New Tax Measures. // Latin America Monitor: Central America Monitor;Jun2003, Vol. 20 Issue 6, p7
Reports on the fiscal adjustment package approved by Honduras Congress on April 3, 2003. Aim of the Tax Equality Law; Estimated number of registered businesses in the country that pay value-added tax; Impact of the measures on the business sector.
- New VAT proposed. Morris, John // Treasury & Risk Management;Sep/Oct94, Vol. 4 Issue 4, p21
Reports on the proposal by Canada's House of Commons to replace the Goods and Services Tax with a value-added tax.
- School uniforms. Brown, John; McLaughlin, Tony // Accountancy;May93, Vol. 111 Issue 1197, p108
Reports on the introduction of legislation under which changes were implemented in the value-added tax treatment of certain items iin primary school uniform in Great Britain.