Charlotte Brown (Quorum Tax Chambers) considers the FTT’s recent approach to resolving VAT disputes where HMRC refuses to issue an appealable decision
Lee Squires and Fiona Bantock (Hogan Lovells) examine two recent cases, as well as recent HMRC briefings and the MOSS.
Vaughn Chown (Gabelle) answers a query on the VAT changes for e-services and the mini one-stop shop
Peter Duchars, director of VAT services at Russell Bedford member firm SMP Partners, comments on the implications of the new EU place of supply VAT rules.
Giles Salmond (Eversheds) provides his perspective on PPG and recent decisions of the CJEU, and looks at where this leaves us
The Upper Tribunal resists HMRC’s preferred test as to what constitutes a business activity for VAT purposes, writes Peter Jenkins (Peter Jenkins Associates)
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) take a look at three recent VAT cases: Westinsure Group, Welmory and Huddersfield University; and the HMRC briefing regarding the Lok’nStore Group decision.
Mark Agnew and Arianne Wijdeveld (Baker & McKenzie) consider the impact that the Skandia decision will have for financial services groups in the UK.
The CJEU has held that reverse charge VAT is due where an overseas entity recharges costs to a branch registered within a VAT group, in a decision that sits uncomfortably with the principle in FCE Bank. Nick Skerrett and Gary Barnett (Simmons & Simmons) consider the implications.
The FTT decision in Serpentine Gallery (TC03992) seems more a Greek drama than a ground-breaking decision on VAT principles, writes Graham Elliott, consultant, Withers