This month’s review covers cases on the application of the TOGC rules in the context of an on-supply of property and an economic and commercial reality challenge by HMRC to group arrangements put in place by the Amex group. At a European level, the CJEU has unsurprisingly confirmed the AG’s opinion in Cardpoint, whilst the AG opinion in Herst may help to bring some clarity to the treatment of cross-border supplies of goods involving supply chains. Finally, the Law Society has issued updated guidance on the treatment of disbursements following the decision in Brabner LLP.
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This month’s review covers cases on the application of the TOGC rules in the context of an on-supply of property and an economic and commercial reality challenge by HMRC to group arrangements put in place by the Amex group. At a European level, the CJEU has unsurprisingly confirmed the AG’s opinion in Cardpoint, whilst the AG opinion in Herst may help to bring some clarity to the treatment of cross-border supplies of goods involving supply chains. Finally, the Law Society has issued updated guidance on the treatment of disbursements following the decision in Brabner LLP.
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:
