This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • VAT registration ― artificial separation of business activities ― relevant case law
  • VAT Tribunal cases
  • Examples of single businesses
  • Smith t/a Ty Gwyn Hotel v Customs and Excise Comrs
  • Essex t/a Essex Associates v Customs and Excise Comrs
  • Surreal Hair
  • Salmon Tail
  • Examples of separate businesses
  • Skelton Waste Disposal v Customs and Excise Comrs
  • Townsend v Customs and Excise Comrs
  • More...
This content is no longer in use on TolleyGuidance

To view our latest tax guidance content,
sign in to TolleyGuidance or register for a free trial.

Existing user? Sign-in Take a free trial

Think Tax.
Think Tolley.

Critical, comprehensive and up-to-date tax information

LEARN MORE LEARN MORE

Popular Articles

Using the spouse exemption

Arguably, the most important exemption from IHT is the married couple / civil partner exemption.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’). The exemption applies to inter-spouse

19 Oct 2021 23:13 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Time to pay arrangements for tax due under self assessment

A time to pay arrangement, which may also be referred to as TTP in practice, is a negotiated agreement between HMRC and the taxpayer to allow for tax to be paid after its due date.The guidance in this note applies to individuals under self assessment and companies paying corporation tax. It does not

09 Dec 2021 15:01 | Produced by Tolley Read more Read more

Partial exemption de minimis limit

This guidance note provides an overview of the partial exemption de minimis rules. This note should be read in conjunction with the Partial exemption overview guidance note. If a business incurs an insignificant amount of input tax which is associated with exempt supplies (exempt input tax), it may

19 Oct 2021 22:57 | Produced by Tolley Read more Read more