Jonathan Gordon (DLA Piper) examines the implications of the CJEU’s decision in K Oy concerning VAT on e-books
Peter Jenkins (Peter Jenkins Associates) examines the Capernwray case, in which the FTT decided that the construction of a community hall for a charity was not zero rated under the relevant residential and relevant charitable purpose tests.
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Airtours, Vodafone, HSM Law and Emblaze Mobility Solutions
While the Court of Appeal recently denied VAT recovery on costs associated with corporate restructuring and/or refinancing deals, it may be that the specific facts of BAA and Airtours mean the impact of these decisions can be contained. Judith Lesar and David Anderson (PwC Legal) examine both cases.
HMRC is not having a good run on cases concerning VAT cost recovery, writes Graham Elliott, consultant at Withers
Gary Barnett (Simmons & Simmons) says the Court of Appeal's decision in Airtours is a reminder of the difficulties that can arise in applying VAT to tripartite situations when determining the right to input VAT recovery.
Lee Squires and Fiona Bantock examine recent developments, including the decisions in Banco Mais, Lok’nStore, Norseman Gold and African Consolidated Resources, and TOGC changes
David Anderson reports on Taylor Wimpey
Graham Elliott considers Zipvit and claiming VAT where the supplier has not charged it
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