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Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) ruled on the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) that had decided, among other things, that the provision by Associated Newspapers Ltd (ANL) free of charge to its customers as part of a business promotion campaign of vouchers redeemable at certain high street retailers was not to be treated, by art 3 of the Value Added Tax (Supply of Services) Order 1993, SI 1993/1507, as a supply of services in the course or furtherance of ANL's business, and was accordingly not subject to a liability to account for output VAT in that respect.
Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) ruled on the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) that had decided, among other things, that the provision by Associated Newspapers Ltd (ANL) free of charge to its customers as part of a business promotion campaign of vouchers redeemable at certain high street retailers was not to be treated, by art 3 of the Value Added Tax (Supply of Services) Order 1993, SI 1993/1507, as a supply of services in the course or furtherance of ANL's business, and was accordingly not subject to a liability to account for output VAT in that respect.
The Bar Council faces both opportunities and challenges on our key areas this year
Rachel Davenport, Co-founder and Director at AlphaBiolabs, discusses the role that drug, alcohol and DNA testing can play in non-court dispute resolution (NCDR)
Casey Randall explores what makes AlphaBiolabs the industry leader for court-admissible DNA testing
By Louise Crush of Westgate Wealth Management
A family lawyer has won a £500 donation for her preferred charity, an education centre for women from disadvantaged backgrounds, thanks to drug, alcohol and DNA testing laboratory AlphaBiolabs’ Giving Back campaign
Louise Crush of Westgate Wealth Management highlights some of the ways you can cut your IHT bill