Etienne Wong (Tax Chambers, 15 Old Square) reviews three recent CJEU rulings on the VAT treatment of e-books and considers where the debate is heading.
The Littlewoods litigation continues the victorious advance of claimants seeking redress for the payment of undue VAT, writes Michael Conlon QC (Hogan Lovells).
The Upper Tribunal considered the application of lower VAT rates in the Colaingrove case. Alan Sinyor (Berwin Leighton Paisner) considers the broader implications of the decision.
Sean McGinness (The VAT Consultancy) answers a query on VAT on cross-border business establishments
HMRC has published guidance on the use of tripartite arrangements for employers, pension scheme trustees and providers of pension fund management services in respect of defined benefit schemes. Giles Salmond (Eversheds) reports
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Larentia and Marenave, Southern Cross, Wojskowa and Property Development Company NV
Leslie Allen and Waqar Shah (Mishcon de Reya) examine a recent decision on VAT treatment of contingent discounts and credit notes
Tarlochan Lall (Monckton Chambers) reviews the Upper Tribunal decision in Southern Cross, which illustrates that HMRC’s ability to recover a repayment of VAT is limited when the refund arises under a compromise agreement
Vaughn Chown (Gabelle) answers a query on VAT on the sale of food.