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VAT briefing for May 2018

Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
 

This month’s developments include the announcement of a number of House of Commons Treasury Committee and Sub-Committee inquiries into aspects of the tax system and the VAT system in particular. Whilst these inquiries are unlikely to attract the level of interest and result in the drama of those recently seen in the US Senate and Congress involving Facebook CEO Mark Zuckerberg they nevertheless present a real opportunity to shine the spotlight onto areas where the performance of HMRC might be improved particularly in relation to the conduct and resolution of disputes. Meanwhile the resolution of two important VAT cases has been deferred by the Court of Appeal one by way of reference to the CJEU and the other by remission to the FTT.

House of Commons Treasury Committee inquiry

The House...

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