Two recent CJEU decisions on the deemed supply rules concerning donated goods and the VAT status of vouchers, as well as the Court of Appeal’s decision in Hotel La Tour, are among the developments included in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Input VAT on share sales
The Court of Appeal (CA) decision in HMRC v Hotel La Tour Ltd [2024] EWCA Civ 564 is an important one on the recoverability of input VAT incurred in connection with share sales. In overturning the decision of the Upper Tribunal (UT) the CA has rejected the argument that there is...
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Two recent CJEU decisions on the deemed supply rules concerning donated goods and the VAT status of vouchers, as well as the Court of Appeal’s decision in Hotel La Tour, are among the developments included in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Input VAT on share sales
The Court of Appeal (CA) decision in HMRC v Hotel La Tour Ltd [2024] EWCA Civ 564 is an important one on the recoverability of input VAT incurred in connection with share sales. In overturning the decision of the Upper Tribunal (UT) the CA has rejected the argument that there is...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
