What principles have emerged from recent case law? This question and many others are debated by leading VAT experts including senior members of the Institute of Indirect Taxation
Round table debate participants:
Robert Maas Technical Director Institute of Indirect Taxation
David Southern Barrister Temple Tax Chambers
Bob Davies Chairman Institute of Indirect Taxation
Ian Hayes Director Institute of Indirect Taxation
RM Have the UK courts diverged from the ECJ in their approach to single or multiple supplies? Determining the VAT treatment of two or more things supplied together seems to be fast becoming one of the most complex areas of VAT. There seems to be a strong risk that the courts will designate the supply as something that the parties never had in mind. The taxpayer needs to know the status of his supply at the time he makes it. Shouldn’t the...
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What principles have emerged from recent case law? This question and many others are debated by leading VAT experts including senior members of the Institute of Indirect Taxation
Round table debate participants:
Robert Maas Technical Director Institute of Indirect Taxation
David Southern Barrister Temple Tax Chambers
Bob Davies Chairman Institute of Indirect Taxation
Ian Hayes Director Institute of Indirect Taxation
RM Have the UK courts diverged from the ECJ in their approach to single or multiple supplies? Determining the VAT treatment of two or more things supplied together seems to be fast becoming one of the most complex areas of VAT. There seems to be a strong risk that the courts will designate the supply as something that the parties never had in mind. The taxpayer needs to know the status of his supply at the time he makes it. Shouldn’t the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
