Jonathan Gordon (DLA Piper) examines the implications of the CJEU’s decision in K Oy concerning VAT on e-books
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.