The VAT Practice,
The White House, Cloncorban, Rossmore, Clonakilty,
Co. Cork
Principal: Nicholas Ryan
Tel: +353 (0)23 8838181
Mob: +353 (0)83 3340324
Fax: +353 (0)23 8838181
Email : info@thevatpractice.ie
Welcome to the VAT Practice blog. Our aim is for our blog to provide you with access to: Hot topics – which features regularly updated information, ideas and comment from The VAT Practice on Irish and international VAT issues. Talk to us – businesses can provide comment on our articles in Hot Topics and enter […]
This article in itself highlighted that a number of businesses had either identified that TAMS affected them but had failed to understand that there were specific VAT reporting and accounting requirements to adhere to or, had not realised that TAMS applied to their business.
VAT treatment of food prepared for immediate consumption: The ECJ has provided a recent ruling on a German case whereby the VAT treatment of food prepared for immediate consumption for snack stalls or cinema foyers is supplied at the reduced rate.
There are two notable anti avoidance measures. Firstly, included in Finance Bill 2011 are the Telewest anti avoidance provisions which are to deny zero-rating for ancillary printed matter where it is connected with a supply of a differently rated service.
VAT reclaims for flat rate farmers: Revenue released e-brief 22/11 which confirms that un-registered flat rate farmers may qualify for a VAT refund