Ashita Gohil and Christopher Lallemand examine the recent Court of Appeal decision in Subway, regarding the VAT liability of the supply of ‘hot’ takeaway food
Lee Squires and Fiona Bantock examine recent VAT developments, including: the decisions in Sub One Ltd (t/a Subway) and Granton Advertising; recent legislation on electronic filing and the reverse charge for gas and electricity; and guidance from the EU VAT Committee on the small consignments exemption.
Lee Squires and Fiona Bantock report on recent developments, including HMRC’s position on Littlewoods and pension fund management costs, the decisions in both Birmingham Hippodrome and Mercedes-Benz, and the advocate general’s opinion in K Oy, as well as forthcoming judgments to look out for.
Vinny McCullagh assesses the impact of HMRC’s victory at the Court of Appeal in HMRC v BT
Advisers offering unsolicited tax advice can assume a duty of care. Stephen Smith reviews the Mehjoo decision regarding the limits of implied duties
Peter Vaines believes that the Court of Appeal has reached the right decision in the Mehjoo case.
Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter
Timothy Jarvis considers the recent decision in Reed Employment concerning when overpaid VAT can be recovered
Stephen Hignett and Matthew Wentworth-May examine points for advisers from the Court of Appeal victory for HMRC in the Rank case.
Rachel Gauke comments on the Court of Appeal decision concerning goodwill and roll-over relief.