Golf clubs - R&C Brief 19/2015
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Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL) that provides assurance, tax, and advisory services. GTIL and each of its member firms are separate legal entities not bound as partners. This publication is intended as guidance only and Grant Thornton assumes no liability for any actions taken based on its content.
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The document discusses the fashion cycle and theories of fashion movement. It explains the stages of the fashion cycle as introduction, rise, peak, decline, and obsolescence. Fashions move through this cycle at different rates, with some becoming classics that remain popular for longer. Fads are short-lived trends. Factors like consumer acceptance, economics, and marketing influence how fashions move through the cycle. Theories of how trends diffuse include the trickle-down theory of high-status groups influencing trends, and the trickle-up theory of lower-status groups starting trends that spread upwards.
Phantom bills of material
This document discusses phantom bills of material in Oracle. It defines phantom components as those that can be assigned to bill of material subassemblies and are treated as directly connected to the parent assembly. Phantoms are planned like other assemblies by Oracle MRP but ignore certain planning constraints. Phantom material costs roll up to higher assemblies but routing costs do not. The document provides examples of how phantoms simplify bills of material by eliminating intermediate subassembly levels and jobs. However, care must be taken as phantoms are sometimes misused to improperly flatten bills of material.
Garment engineering booklet
The document outlines the process for creating a jacket, from fabric identification to the finished product. It discusses identifying natural and synthetic fabrics through burn testing and the differences between the two. It then details the steps taken to create the pattern pieces for the jacket, including drawing the front block, adding a collar and rever, and extending and adjusting the pieces as needed. Reflections are provided on the process and lessons learned regarding fabric identification and building pattern cutting skills. The overall goal is to create a half jacket and develop skills that can be applied to future garment projects.
Nursing Top Costing Sheet
This costing worksheet provides information for a style numbered 48-c379 for season R11. It includes details of the fabrics, estimated costs, labor estimates, wholesale pricing options, and relevant dates. The raw material costs are estimated to be $5.19 per unit and labor is estimated at $4 per unit. With a 30% markup, the price point 5 wholesale price would be $11.95. The estimated cost of goods sold is 43% but the actual may be lower at 18%.
Bill Of Materials
This presentation was developed to show how critical BOM\'s are to the business planning and decision making process
Sample tech pack
Sample of poms produced for a silk charmeuse dress with a chiffon overlay on the waist and skirt. Chiffon is also used for the cascading sleeves.
Bill of material
A bill of material (BOM) is a list that contains the components, quantities, and costs needed to produce an item or assembly. It includes the item ID, description, cost per item, and total cost of all items. The key information in a BOM allows users to identify the correct parts, order the necessary quantities, and calculate the total materials cost of a project.
How to Develop Product Specifications for Fashion Design.
Slide show presentation of how to Develop Product Specifications for Fashion Design.
Session 1 - task 1 and 2
Includes:
resources
assessment tasks (introduction)
key features
top, middle and bottom of sample specification
'graded spec'
task 1
measuring a garment (introduction)
crtical points
Basics fashion design construction (2009)bbs
The document provides an introduction to the tools, equipment, and processes used for pattern cutting in fashion design. It discusses the importance of understanding how a garment is constructed in three dimensions from a two-dimensional pattern. The chapter covers silhouettes, sizing, basic blocks and patterns, and introduces the key equipment needed for pattern cutting.
Fashion sketchbook
This document provides an overview of Bina Abling's sixth edition of the Fashion Sketchbook. Key details include that it is a fully revised introductory text explaining how to draw figures, fashion heads and faces, garments, and accessories. It contains step-by-step instructions and images throughout. New features include additional focus on drawing men, children, luxury details, and flats and specs. The book aims to demystify the fashion drawing process for students and professionals.
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How to Develop Product Specifications for Fashion Design.
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Similar to Golf clubs - R&C Brief 19/2015
Indirect Tax Update 30/2015
HMRC has issued two Revenue & Customs Briefs on recent indirect tax issues:
1. Brief 18/2015 provides guidance on VAT treatment of supplies between establishments in different EU countries in light of the Skandia case. Supplies between a UK entity and an establishment in an EU country with Swedish-style VAT groups will be subject to the reverse charge in the UK or EU country.
2. Brief 19/2015 announces that HMRC will make partial VAT refunds to qualifying golf clubs that overpaid VAT on green fees, refunding 33-50% of valid claims depending on green fee prices. This is an interim measure pending the outcome of ongoing litigation.
3. The Upper Tribunal ruled
Case alert Trinity Mirror Plc
- Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL) that provides assurance, tax, and advisory services. GTIL and member firms are separate legal entities not liable for each other.
- This publication is intended as guidance only and Grant Thornton cannot be held responsible for any loss resulting from relying on the information herein.
- The document provides contact information for Grant Thornton representatives in Scotland, London, and the Southeast of England.
Case Alert: Trinity Mirror PLC
The principle of proportionality is an unwritten concept of European law. In simple terms and in a VAT context, the principle is intended to ensure that, when dealing with taxpayers, Member State's actions go no further than what is necessary to achieve the objective being pursued.
The objective of the Default Surcharge regime in the UK is to ensure that taxpayers not only submit their VAT returns on time but also pay any VAT due on time.
The First-tier Tribunal found that the surcharge in this case was disproportionate. However, the Upper Tribunal has allowed HMRC's appeal. In the circumstances, the First-tier's decision was wrong in law.
ITU 34/2015
This document summarizes three separate cases related to VAT (Value Added Tax) law in the UK:
1) The Upper Tribunal ruled in the case of HMRC v Associated Newspapers that a newspaper publisher could claim VAT paid on vouchers purchased from intermediaries as input tax, but not those from retailers. There was no output tax due as the vouchers were provided for business purposes as part of a promotion scheme.
2) HMRC issued new guidance following the Credit Lyonnais case, excluding supplies made by overseas branches from partial exemption calculations starting January 2016. This may require some businesses to amend their partial exemption methods.
3) The Court of Justice ruled that investment funds investing in real estate can qualify as
ITU 33/2016
The document summarizes two recent UK Upper Tribunal cases and an announcement from HMRC. The first case involved whether subsidiaries of a college could claim eligibility for VAT exemption like the college. The Tribunal confirmed they could not without express provisions preventing profit distribution in their constitutional documents. The second case involved three truck drivers transporting smuggled alcohol. The Tribunal held the drivers were deemed to be 'holding' the goods and liable for unpaid excise duty. HMRC also clarified its policy on recovering input VAT incurred before VAT registration within certain time limits.
ITU 06/2016
This document summarizes three key topics:
1) It reminds businesses importing goods into the EU that the new Union Customs Code will take effect on May 1, 2016, bringing major changes including new requirements for financial guarantees and adopting a "last sale" value for import declarations.
2) It discusses a tax tribunal case regarding the supply of mobile homes where the tribunal found separate contracts for the home and land, treating the land license as an exempt supply.
3) It notes a rare case where a business successfully argued a reasonable excuse for default surcharges due to a lender not providing funds on time for a VAT payment.
ITU 15/2016
The document discusses proposed changes to VAT rules for advertising services supplied between EU and non-EU businesses. Currently, advertising services supplied to a business outside the EU do not incur EU VAT. HMRC proposes to introduce a "use and enjoyment" rule so that VAT is determined by where the advertising is targeted and consumed, not just the customer's location. However, key terms are undefined and many questions remain around implementation, such as how to determine and verify use and enjoyment location. HMRC will consult further over the summer and aims to introduce draft legislation by late 2016.
Indirect Tax Update 10 May 2016
This weeks ITU looks at the VAT rules changes for advertising. The basic VAT place of supply rules – the rules that determine where a supply of goods or services takes place – sometimes lead to an outcome which results in supplies not being taxed at all. As an example, the place of supply of advertising services is currently where the customer belongs. If this is not within the EU, then no EU VAT is charged by an EU supplier even though the advertisement in question may be targeted at EU consumers.
HMRC has begun a consultation process which may lead to the imposition of a 'use and enjoyment' rule which, it hopes, will ensure that, in such circumstances, the place of supply will be determined by reference to where the service is targeted and consumed rather than simply where the customer is established.
Indirect Tax Update 22/2014
HMRC has issued another update on VAT and pension schemes following recent court rulings. The update says that HMRC will provide further guidance in the autumn on how the new VAT policy will apply regarding costs incurred by employers on pension schemes and whether defined contribution schemes can be considered special investment funds. The previous guidance from HMRC caused issues by not properly consulting industry representatives first. Further announcements are expected later in the year to clarify the VAT implications of pension scheme costs and management based on the recent court judgments.
Indirect Tax Update 11/2015
The budget introduced measures to help certain charities reclaim VAT on non-business activities. Search and rescue charities, air ambulance charities, medical courier charities, and hospices will be eligible for VAT refunds starting in April 2015. To qualify, the charities must meet certain conditions regarding their activities and oversight. This recognizes the essential services these charities provide. The budget also proposes limiting UK businesses' ability to include supplies by overseas branches in their partial exemption calculations, bringing UK law in line with an EU court ruling. Recent tribunal cases addressed VAT refund denials, record-keeping requirements, and input tax eligibility.
ITU 332015
The First-tier Tax Tribunal issued a controversial decision ruling that VAT is due on the full consideration received by Adecco UK Ltd and others for supplying temporary workers to clients, contradicting an earlier similar case. The Court of Appeal decided to refer the Brockenhurst College case on whether supplies of catering and performances are 'closely related' to education to the European Court of Justice for guidance. The FTT also ruled in the golf clubs unjust enrichment case that 90% of VAT claims made should be repaid, constituting a major victory for the golf clubs against HMRC's position.
ITU 17/2016
The Court of Justice ruled against Bookit Ltd and the National Exhibition Centre (NEC) in two cases involving VAT exemption on card handling and payment processing fees. The Court determined that the taxpayers' actions in processing card payments and exchanging payment information did not constitute a financial service under the VAT Directive since they did not directly debit or credit accounts. As a result, the fees were subject to VAT rather than exempt. This ruling went against the taxpayers' arguments and means they and other businesses must pay VAT on similar card handling income.
Case alert - St Andrews College Bradfield - Upper Tribunal
The Upper Tribunal has dismissed the college's appeal on whether two subsidiaries were 'eligible' bodies for VAT purposes
UK: VAT use and enjoyment on advertising services?
Under normal VAT rules, the place of supply of a business to business (B2B) service is the place where the recipient of the service belongs. In cases where the recipient is outside the European Union, this generally means that no EU VAT is chargeable.
However, 'use and enjoyment' provisions allow national Tax Authorities to adapt the place of supply rules outlined in the Principle VAT Directive where they perceive a threat to the tax yield.
We understand that HM Treasury is considering ways in which these provisions could be enacted in relation to advertising services which could be detrimental to the Betting & Gaming Sector.
ITU 11/2016
The document summarizes three cases from the First-tier Tax Tribunal and Upper Tribunal:
1) The First-tier Tribunal upheld a £59,000 civil evasion penalty against a fish importer for failing to declare imports from Norway and avoiding £300,000 in customs duties. The Tribunal found the failure was deliberate and dishonest.
2) The First-tier Tribunal upheld a 60% civil evasion penalty against a taxpayer who claimed £34,000 in input VAT but provided no records to substantiate the claims during an HMRC inquiry.
3) The Upper Tribunal dismissed HMRC's appeal involving a Scottish farmer who purchased farm subsidy entitlement units. The Tribunal found the units were purchased for business purposes,
ITU 01/2016
The document summarizes three indirect tax cases:
1) The Court of Justice ruled that airlines must pay VAT on fares retained from passengers who do not board flights ("no-shows"), as the fares are consideration for the transport contract and not a compensation payment.
2) The First-tier Tribunal ruled that motor dealers' demonstrator cars are not capital goods for VAT purposes, meaning the value of their sales must be included in partial exemption calculations, potentially reducing dealers' historic VAT refund claims.
3) The Upper Tribunal ruled that bingo operators do not owe bingo duty on fees charged for electronic bingo devices, as the fees are for device rental rather than participation in bingo games.
Indirect Tax Update 07/2015
The document summarizes three indirect tax cases from the First-tier Tribunal (FTT). The first case discusses Taylor Wimpey PLC's loss in its battle against HMRC regarding VAT on "white goods" supplied with new homes. The second case discusses the FTT ruling that reward payments for achieving sales targets can reduce the taxable amount for VAT purposes. The third case summarizes additional FTT decisions regarding partial VAT exemption methods and late filing of VAT refund appeals.
Case alert Investment Trust Companies - Supreme Court
1) Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL) that provides assurance, tax, and advisory services.
2) GTIL and its member firms are separate legal entities and are not liable for each other's acts or omissions.
3) This publication is intended as guidance only and Grant Thornton cannot be held responsible for any losses resulting from relying on information in this document.
Indirect Tax Update 12/2015
1) HMRC has issued new guidance on employers recovering VAT on pension fund management costs. The guidance recognizes that due to the unique structure of UK pension schemes, employers can reclaim VAT if they meet certain conditions, such as directly paying the fund manager.
2) An advocate general opinion found that holding companies can fully recover VAT on costs related to acquiring subsidiaries and raising capital as long as the activities are directly linked to the company's overall economic activities.
3) A tribunal case confirmed that for VAT purposes, the value of a part exchange vehicle in a new car sale is the amount agreed between the dealer and customer, not any estimated market value.
Case alert MG Rover et al - Upper Tribunal
This document summarizes the key points from a Grant Thornton publication regarding VAT refunds for members of a VAT group:
1) It discusses a recent Upper Tribunal judgment that determined the representative member of a VAT group, not the individual company that made the supplies, is entitled to any refund of overpaid VAT.
2) VAT grouping rules in the UK and EU treat a VAT group as a single taxable entity, so any refund must accrue to the group rather than an individual member.
3) Businesses need to carefully consider issues around future VAT claims and refund distribution when deciding to form a VAT group, as the representative member receives refunds on behalf of the whole group.
Similar to Golf clubs - R&C Brief 19/2015 (20)
Case alert - St Andrews College Bradfield - Upper Tribunal
Case alert - St Andrews College Bradfield - Upper Tribunal
UK: VAT use and enjoyment on advertising services?
UK: VAT use and enjoyment on advertising services?
Case alert Investment Trust Companies - Supreme Court
Case alert Investment Trust Companies - Supreme Court
More from Graham Brearley
ITU 10/2018
The document summarizes three recent court cases related to indirect tax:
1) The Court of Justice of the European Union ruled that a holding company letting property to its subsidiary constituted involvement in management, allowing the holding company to reclaim input tax on acquisition costs.
2) The UK Supreme Court ruled that a company that left a VAT group was not acting as an agent of the group when it later claimed a VAT refund, and thus the representative member of the VAT group was not entitled to the refund.
3) The UK Court of Session ruled that the supply of temporary modular classrooms was a taxable service, not a supply of an interest in land that would be VAT exempt, as the company had no interest in
ITU 07/2018
The document summarizes several indirect tax cases from the UK.
The first case discusses an Advocate General's opinion in a case referred to the Court of Justice by the Irish Supreme Court involving Ryanair's attempt to reclaim VAT fees from an unsuccessful takeover bid of Aer Lingus. The Advocate General believes Ryanair is entitled to reclaim the VAT.
The second case discusses a First-Tier Tax Tribunal case involving Marks & Spencer's "Dine In for £10 with free wine" promotion. The tribunal agreed with HMRC that VAT was due on the wine as customers paid for a package including the wine.
The third case discusses a First-Tier Tax Tribunal case involving a Guern
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Whether services can be zero-rated when supplied to a main contractor. Whether planning restrictions on occupation prevents zero-rating
ITU 08/2018
The document summarizes two recent indirect tax cases in the UK:
1) HMRC v Summit Electrical Installations Ltd - The Upper Tribunal dismissed HMRC's appeal and agreed with the First-tier Tax Tribunal's decision that the taxpayer could zero-rate its electrical installation services for a new student accommodation building, as the building qualified as a dwelling under VAT law.
2) Bratt Autoservices Ltd - The Court of Appeal dismissed the taxpayer's appeal and agreed with the Upper Tribunal that the taxpayer's 2009 VAT repayment claim was not valid because it did not allocate amounts to the taxpayer's prescribed accounting periods as required by VAT law.
Vat Alert: Reverse Charge on Construction Services
The document discusses HMRC's proposal to introduce a 'reverse charge mechanism' for VAT on construction services to combat VAT fraud in the industry. Under the new rules, the customer would be responsible for accounting for VAT on supplies received rather than the supplier. This would prevent suppliers from charging VAT but not paying it over to HMRC. The draft legislation provides a wide definition of construction services that would be subject to the reverse charge, including building works, repairs, and various site works. While measures to tackle fraud are necessary, commentators note that the broad scope means nearly all subcontracted construction services would be affected, with wider impacts than originally planned.
ITU 09/2018
The document summarizes three recent indirect tax cases:
1) Wetheralds Ltd - The Upper Tribunal ruled that a thermally efficient roofing system was a supply of a new roof rather than insulation materials, and was thus subject to the standard VAT rate of 20% rather than the reduced 5% rate.
2) Abbotsley Ltd - The Upper Tribunal confirmed that affiliation fees paid by proprietary golf clubs to golf associations were exempt from VAT as being essential to sport.
3) Hutchison 3G UK Ltd - The First-tier Tax Tribunal dismissed H3G's argument that the tax point for mobile phone contracts should be when services are used rather than when monthly payments are received.
ITU 06/2018
The document provides summaries of three recent court rulings related to indirect tax:
1) The Advocate General issued an opinion in Volkswagen Financial Services v HMRC, finding that vehicle financing arrangements constitute a single taxable supply of a vehicle, entitling the company to full VAT recovery on overheads. This contradicts the UK's view of separate taxable and exempt supplies.
2) The Court of Appeal ruled against Wakefield College in its claim that education provided to students paying partial fees due to financial hardship was not an "economic activity" subject to VAT, as the partial fees constitute remuneration rather than consideration.
3) The Upper Tribunal dismissed HMRC's argument that payments by Marriott
Case Alert - University of Cambridge
The document summarizes a court case between the University of Cambridge and HMRC regarding whether the University can reclaim VAT incurred on fund management fees. The University operates an endowment fund managed by a third party, which charges fees. The University argues these fees are overheads that can be partially reclaimed under its partial exemption special method. HMRC argues the fees are consumed by investment activities and not reclaimable. Lower courts sided with the University, but the Court of Appeal referred the case to the European Court of Justice for guidance on interpreting relevant VAT directives and prior cases.
Vat Alert - Cost Sharing Groups
HMRC has announced changes to the UK's VAT rules relating to cost sharing groups (CSGs) following recent judgments from the Court of Justice of the European Union. The changes mean the VAT exemption for CSGs will now only apply to entities providing certain public interest services listed in the VAT Directive, such as postal, education, and health services. Banking and insurance entities are no longer eligible. HMRC will also restrict CSG membership to UK entities and require recharges to members be made only at cost. Entities correctly applying previous guidance have until the end of May 2018 to comply with the new rules.
ITU 05/2018
HMRC revises its policy in relation to cost sharing groups following judgments from the Court of Justice. Specifically, HMRC will no longer allow the cost sharing exemption for financial and insurance businesses as the Court of Justice ruled the exemption is not available to these sectors. HMRC will provide a two month transition period for affected businesses to regularize their VAT positions. Additionally, the Court of Appeal case involves determining whether VAT on fund management services provided to the University of Cambridge's endowment fund can be attributed to the overall activities of the University.
Case Alert - VWFS - Advocate General's opinion
This document summarizes an Advocate General's opinion in a case between HMRC and Volkswagen Financial Services (UK) Ltd regarding VAT treatment of hire purchase agreements. The Advocate General opined that input VAT incurred by VWFS on overheads cannot be recovered as it relates to the exempt supply of credit. However, the UK's treatment of hire purchase transactions as two separate supplies is incorrect under EU law - they should be treated as a single taxable supply of a car with an incidental credit element. If the court agrees, it would entitle VWFS to recover all input VAT but require accounting for output tax on interest charged. The opinion creates uncertainty for finance industry VAT treatment going forward.
Case Alert - Wakefield College - Court of Appeal
The Court of Appeal unanimously dismissed Wakefield College's appeal of a decision that denied VAT zero-rating for the construction of a new college building. While most of the College's students either paid no or subsidized fees, the Court found this still constituted consideration for education and made it an economic activity, precluding VAT zero-rating. The Court distinguished consideration under VAT Directive Article 2 from remuneration under Article 9, finding the College's activities were remunerated and economic in nature. This clarified that satisfying Article 2's consideration test does not automatically deem an activity non-economic under Article 9. The College's attempt to analogize to a prior legal aid case was rejected.
Case alert - Ryanair - Advocate General's opinion
This summary provides the key details from the document in 3 sentences:
The document discusses an Advocate General's opinion in a case referred to the Court of Justice of the European Union concerning whether the Irish airline Ryanair was entitled to reclaim VAT incurred on professional fees relating to its failed 2006 bid to acquire rival airline Aer Lingus. The Advocate General considers that Ryanair is entitled to reclaim the input VAT, both because there was an intention to provide management services and because the cost of acquiring Aer Lingus shares was to directly and permanently extend Ryanair's taxable air passenger transport services business. This is the case even though the takeover bid was ultimately blocked and the management services were not provided.
ITU 06/2018
The document provides summaries of three recent court rulings related to indirect tax:
1) The Advocate General issued an opinion in Volkswagen Financial Services v HMRC, finding that vehicle financing arrangements constitute a single taxable supply of a vehicle, allowing the company to recover input tax on overheads.
2) The Court of Appeal ruled against Wakefield College in its claim that education provided to students paying partial fees was not an economic activity for VAT purposes, as the partial fees constitute consideration.
3) The Upper Tribunal dismissed HMRC's argument that payments by Marriott Rewards to redeeming hotels were third party consideration, but also ruled that neither Marriott nor Whitbread established the UK or US
Case Alert - Marks & Spencer
This document discusses a case regarding a promotional offer by Marks & Spencer (M&S) where customers could purchase three food items for £10 and receive a free bottle of wine. HMRC considered that the deal was actually for four items for £10 and that VAT should be paid on the portion of the £10 attributable to the wine. The First-tier Tax Tribunal agreed with HMRC's view, finding that the economic reality was a package deal rather than items plus a free gift. It determined that the £10 payment should be apportioned with VAT paid on the wine portion. The Tribunal emphasized examining the commercial substance of promotions for accurate VAT determination.
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
The Upper Tribunal issued a judgment regarding the VAT treatment of payments made through Marriott's customer loyalty rewards scheme. The Tribunal determined that payments from Marriott Rewards LLC to participating hotels were consideration for redemption services provided to MRL, rather than third-party consideration for accommodation supplied to customers. It also found that these redemption services constituted a supply of services related to land in the UK, rather than advertising services, meaning UK VAT was due. Both MRL and Whitbread's appeals were dismissed.
ITU 04/2018
The document provides updates on recent indirect tax cases from the UK courts, CJEU, and Brexit developments.
The CJEU issued an opinion in DPAS Ltd, finding that DPAS's service of collecting payments from patients and transferring them to dentists was not exempt from VAT as a payment transaction, but rather a taxable debt collection service, even though the contracts were amended to provide the service to patients rather than dentists.
The CJEU also ruled in a case from Slovakia that when a supplier issues supplementary VAT invoices to correct an underpayment of VAT, the time limit for claiming VAT refunds should run from the date of the supplementary invoices, not the original supplies.
Finally,
Case Alert DPAS Ltd - Advocate General's opinion
Whether collection of direct debits constitutes a transaction concerning payments or transfers and exempt from VAT - AG considers not
Brexit Alert
This document summarizes an agreement reached between the UK and EU to establish a transitional period after Brexit. Key points include:
- The UK will leave the EU in March 2019 but remain in the single market and customs union until December 2020.
- Goods moving between the UK and EU during this period will be treated as intra-EU trade in regards to customs and VAT.
- The agreement provides businesses more certainty and time to prepare for changes taking effect after the transitional period ends. However, the deal still requires approval from all EU member states.
Case Alert: Kreuzmayr CJEU Judgment
CJEU issues judgment on place of supply issue relating to two supplies but a single transportation - Also deals with recovery of incorrectly charged input VAT
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Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Vat Alert: Reverse Charge on Construction Services
Vat Alert: Reverse Charge on Construction Services
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
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一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
Accounting Information Systems (AIS).pptx
An accounting information system (AIS) refers to tools and systems designed for the collection and display of accounting information so accountants and executives can make informed decisions.
International Sustainability Standards Board
Issb standards
New standard for reporting sustainability on lines of tcfd
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strategies
RMIT University degree offer diploma Transcript
澳洲RMIT毕业证书制作RMIT假文凭定制Q微168899991做RMIT留信网教留服认证海牙认证改RMIT成绩单GPA做RMIT假学位证假文凭高仿毕业证申请墨尔本皇家理工大学RMIT University degree offer diploma Transcript
The Impact of Generative AI and 4th Industrial Revolution
This infographic explores the transformative power of Generative AI, a key driver of the 4th Industrial Revolution. Discover how Generative AI is revolutionizing industries, accelerating innovation, and shaping the future of work.
在线办理(GU毕业证书)美国贡萨加大学毕业证学历证书一模一样
学校原件一模一样【微信：741003700 】《(GU毕业证书)美国贡萨加大学毕业证学历证书》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Enhancing Asset Quality: Strategies for Financial Institutions
Ensuring robust asset quality is not just a mere aspect but a critical cornerstone for the stability and success of financial institutions worldwide. It serves as the bedrock upon which profitability is built and investor confidence is sustained. Therefore, in this presentation, we delve into a comprehensive exploration of strategies that can aid financial institutions in achieving and maintaining superior asset quality.
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
原件一模一样【微信：bwp0011】《(RWTH毕业证书)德国亚琛工业大学毕业证》【微信：bwp0011】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问微bwp0011
【主营项目】
一.毕业证【微bwp0011】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【微bwp0011】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
1：1制作加拿大麦吉尔大学毕业证硕士学历证书原版一模一样
原版一模一样【微信：741003700 】【加拿大麦吉尔大学毕业证硕士学历证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
快速办理(SMU毕业证书)南卫理公会大学毕业证毕业完成信一模一样
学校原件一模一样【微信：741003700 】《(SMU毕业证书)南卫理公会大学毕业证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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Golf clubs - R&C Brief 19/2015
- 1. © 2015 Grant Thornton UK LLP. All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication. grant-thornton.co.uk GRT100456 Summary Two years on from the Court of Justice judgment in Bridport, HMRC has announced that, subject to conditions, golf clubs may be entitled to a repayment of the VAT overpaid on green fees. The conditions are fairly stringent and, unless met, are likely to invalidate any claim. HMRC has stated that any golf clubs which disagree with the conditions will not have their claims considered until the outcome of the Tribunal litigation is known. Clubs need to act now if they wish to be considered for a partial refund. 9 November 2015 Revenue & Customs Brief 19/2015 After many months of waiting, golf (and other sports) clubs that submitted claims for the repayment of overpaid VAT can expect to receive partial refunds. HMRC has announced in its Revenue & Customs Brief that, even though the First-tier Tribunal has not yet pronounced on the issue of unjust enrichment, it is to consider making partial repayment of claims. This is, clearly, great news for golf clubs. Provided that certain condition are met, HMRC has said that it will credit up to 50% of any valid claims ahead of any court decision. Clubs, which have the ability to charge a green fee in excess of £100, will receive only 33% of their claim. Conditions For any claim to be partially repaid under this Brief, HMRC has announced that not only must the claim be compliant with Information Sheet 01/2015, the following conditions must also be met: • each club should notify HMRC that, where appropriate, claims have been adjusted in accordance with VAT information sheet 01/15 • each club should confirm whether its green fees are less than, or over £100 per round • each club should confirm that it would like an interim payment / credit Information sheet 01/2015 confirmed that, to be a valid, claims must be calculated for each VAT period and must only relate to supplies made to individuals participating in the sport. In other words, it is HMRC's view that Corporate days and supplies made through travel agents and tour operators do not qualify for exemption and, as such, should not be included in any claim for repayment. These issues were litigated at the Tribunal which will deliver its judgment in due course. In the meantime, clubs wishing to receive a partial refund should exclude such income from the claims. If the court rules against HMRC on these points, further refunds would, of course, need to follow. For further information, golf clubs should contact their usual Grant Thornton contact or one of the VAT Partners listed below. HMRC to make partial VAT payments to Golf Clubs VAT Alert Contact Stuart Brodie Scotland stuart.brodie@uk.gt.com (0)14 1223 0683 Karen Robb London & South East karen.robb@uk.gt.com (0)20 772 82556