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HTMLSport - Supplies to Non-Members
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
September 5, 2014, previously published on September 1, 2014
In another example of HMRC procrastination, the recent issue of R&C Brief 25/14, concerning supplies of sporting services by non-profit clubs to non-members has taken a full six months to be issued in the wake of the CJEU's decision in the case of Bridport Golf Club. The problem faced by HMRC is...

 

HTMLTaxpayers Have Timing Obligations to the CRA But, Courts Point Out, CRA Has Obligations, Too
Paul L. Schnier; Blaney McMurtry LLP;
Legal Alert/Article
September 5, 2014, previously published on August 28, 2014
Readers of Blaneys on Business may recall an article in the December, 2011 issue suggesting that, while there is generally no requirement to pay taxes owing immediately, the process of delaying payment can prove to be an expensive proposition, considering the interest that accrues on unpaid taxes.

 

HTMLEvidence for Claiming VAT
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
September 5, 2014, previously published on September 1, 2014
We had a very interesting case in this otherwise arcane area, with the snappy name of: ZipVit. ZipVit has tried something fairly ambitious, namely to claim VAT on a cost which had been charged without VAT. This related to postal services bought, ostensibly, on an exempt basis from Royal Mail, where...

 

HTMLMassachusetts 2014 Tax Amnesty Program
Seth G. Cohen; Withers Bergman LLP;
Legal Alert/Article
September 5, 2014, previously published on August 22, 2014
Massachusetts recently announced that it would be instituting a tax amnesty through which eligible taxpayers can obtain limited relief from penalties. Importantly, the Program is by invitation only and for only those assessments that existed prior to July 1, 2014. The decision to participate,...

 

HTMLVirginia Tax Department Changes Conservation Easement Tax Credit Procedures
Thomas W. Aldous; Williams Mullen;
Legal Alert/Article
September 5, 2014, previously published on September 2, 2014
The Virginia Department of Taxation (“Tax”) is modifying its procedures for issuing land preservation tax credits and is trying to improve its customer service. At a meeting hosted by Molly Ward, Virginia Secretary of Natural Resources, on August 28, 2014, Tax representatives explained...

 

HTMLCharity VAT Recovery and 'Culture'
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
September 5, 2014, previously published on September 1, 2014
The theme of VAT recovery continues. This relates to an interesting announcement made by a senior policy officer of HMRC in the VAT Practitioners' Group conference in June 2014. The point was not limited to charities, but is likely to impact upon charities more than on most other sectors. It is a...

 

HTMLProperty TOGCs and Partial Exemption
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
September 5, 2014, previously published on September 1, 2014
HMRC has revisited its policy on property assets transferred as going concerns ('TOGCs') in R&C Brief 27/14. This is a follow up on Brief 30/12, which was issued a full 18 months ago, and promised to revisit the issue. It is difficult to discern why it has taken 18 months to review the relatively...

 

HTMLFresh Powder in Vermont: Taxpayer and Ski Resort Not Unitary
Andrew D. Appleby, Stephen A. Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 4, 2014, previously published on August 29, 2014
A Vermont Superior Court held that the Commissioner of Taxes unconstitutionally applied the unitary business principle to AIG and its subsidiary, Stowe Mountain Resort. Stowe operates a ski resort, lodging and conference business in Vermont. None of AIG’s other 700 subsidiaries resemble a ski...

 

HTMLCleaning House: Virginia Denies Manufacturing Exemption for Cleaning Products
Andrew D. Appleby, Kathryn E. Pittman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 4, 2014, previously published on August 28, 2014
The Virginia Tax Commissioner determined that an ink manufacturer’s purchase of cleaning chemicals did not qualify for the industrial manufacturing exemption from sales and use tax. To avoid color contamination, the taxpayer had to regularly clean the equipment used to produce the ink with...

 

HTMLWill Petition Flow Through, Too? Texas Comptroller Seeks Review on Subcontractor Payments for Franchise Tax Purposes
Stephanie T. Do, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 4, 2014, previously published on August 28, 2014
The Texas Comptroller has filed a reply supporting its petition for review to the Texas Supreme Court in Titan Transp., LP v. Combs, 433 S.W.3d 625 (Tex. App. 3rd 2014). The taxpayer in Titan was in the business of hauling, delivering and depositing aggregate at construction sites, providing its...

 


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