VAT briefing for April 2012

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock identify this month's VAT developments that matter.

LVCR on goods imported from Channel Islands

On 15 March 2012 the High Court ruled that the government’s decision to withdraw low value consignment relief (LVCR) from goods imported from the Channel Islands which took effect from 1 April was compatible with EU law (The Queen (on the application of the States of Guernsey) v HMRC [2012] EWHC 718 (Admin)).

Mitting J found that the EU law principles of fiscal neutrality equal treatment non-discrimination and proportionality do not apply in relation to the treatment of...

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Lee Squires and Fiona Bantock identify this month's VAT developments that matter.

LVCR on goods imported from Channel Islands

Mitting J found that the EU law principles of fiscal neutrality equal treatment non-discrimination and proportionality do not apply in relation to the treatment of...

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: