This month’s review covers cases on the application of the TOGC rules in the context of an on-supply of property and an economic and commercial reality challenge by HMRC to group arrangements put in place by the Amex group. At a European level, the CJEU has unsurprisingly confirmed the AG’s opinion in Cardpoint, whilst the AG opinion in Herst may help to bring some clarity to the treatment of cross-border supplies of goods involving supply chains. Finally, the Law Society has issued updated guidance on the treatment of disbursements following the decision in Brabner LLP.
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This month’s review covers cases on the application of the TOGC rules in the context of an on-supply of property and an economic and commercial reality challenge by HMRC to group arrangements put in place by the Amex group. At a European level, the CJEU has unsurprisingly confirmed the AG’s opinion in Cardpoint, whilst the AG opinion in Herst may help to bring some clarity to the treatment of cross-border supplies of goods involving supply chains. Finally, the Law Society has issued updated guidance on the treatment of disbursements following the decision in Brabner LLP.
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If you do not subscribe but are a registered user, please enter your details in the following boxes: