At an EU level, the EU Commission has brought infringement proceedings against the UK in relation to the scope of the Terminal Markets Order and the advocate general has opined that supplies of dental plan administration services are not VAT exempt, whilst HMRC will implement changes to the cost sharing exemption to give effect to recent CJEU case law. Domestically, tribunal decisions have considered the impact of a failure by HMRC to notify a right of review, the VAT treatment of e-newspapers and the correct treatment of timeshares in a building comparable to a hotel, and the government has published a call for evidence on the VAT registration threshold.
