This month’s VAT review covers the decision of the Upper Tribunal in SilverDoor, including the obiter suggestion that the Court of Appeal decision in Telewestconcerning the limitation of the application of the single supply rule to supplies by different persons can no longer be supported. There are also two recent cases on the application of the single supply rule to the provision of drugs and contraceptives to prisoners as part of medical supplies (Spectrum Community Health) and to dip pots provided with KFC meals (Queenscourt). Finally, the CJEU has published its latest decision on the existence of fixed establishments in the context of exclusive toll manufacturing arrangements, again stressing that neither group nor exclusive service arrangements are sufficient to give rise to a fixed establishment (SC Adient Ltd).
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This month’s VAT review covers the decision of the Upper Tribunal in SilverDoor, including the obiter suggestion that the Court of Appeal decision in Telewestconcerning the limitation of the application of the single supply rule to supplies by different persons can no longer be supported. There are also two recent cases on the application of the single supply rule to the provision of drugs and contraceptives to prisoners as part of medical supplies (Spectrum Community Health) and to dip pots provided with KFC meals (Queenscourt). Finally, the CJEU has published its latest decision on the existence of fixed establishments in the context of exclusive toll manufacturing arrangements, again stressing that neither group nor exclusive service arrangements are sufficient to give rise to a fixed establishment (SC Adient Ltd).
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