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The VAT briefing for October 2011

Greg Sinfield and Lee Squires identify this month's VAT developments that matter, which include HMRC's guidance on VAT on individual voluntary agreements, a taxpayer win on input tax recovery for hire purchase businesses, and guidance from the ECJ on when a person disposing of land will be liable to VAT.

The key issues this month are as follows.

Further guidance from HMRC on Paymex

On 20 September HMRC issued HMRC Brief 35/11 providing further guidance on the consequences of the First-tier Tribunal's decision in Paymex Ltd [2011] UKFTT 350.

In May the Tribunal decided that...

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