Etienne Wong (Old Square Tax Chamber) considers whether the Longridge judgment on ‘relevant charitable purpose’ is the final word on what ‘business’ means for VAT.
Graham Elliott ponders the Mercedes-Benz VAT decision and what exactly is meant by ‘in the normal course of events
Richard Woolich and Jonathan Gordon consider the implications for future VAT planning following the FTT decision in DPAS Ltd
Amanda Brown examines the recent CJEU judgment in Bridport, a case which raises issues of wider interest than only the VAT treatment of ‘green fees’ paid by visiting golfers
Luigi Macioce reports on Italy’s new ‘Google tax’
The CJEU’s decision in Le Crédit Lyonnais looks like a re-engineering of the Principal VAT Directive, writes Graham Elliott.