A recent raft of cases shows that the value of taxable supplies is still giving taxpayers and HMRC cause for concern, as Nick Skerrett and Mark Bryant explain.
A recent rash of cases shows that the value of taxable supplies is still giving taxpayers and HMRC cause for consideration. Despite the judgment of the European Court of Justice in Elida Gibbs Ltd v Commrs of Customs & Excise (Case C-317/94) [1996] STC 1387 having been good law now for some 15 years there are a surprising number of disputes between HMRC and taxpayers over the taxable amount of supplies of goods.
