There have been some interesting VAT cases to report in recent weeks. In Grattan, the AG opined that there was no directly effective right to retrospectively adjust the taxable amount under the Second VAT Directive. In JIB Group, the FTT held that an independent trustee of insolvent pension schemes could recover input tax on adviser fees but must account for output tax on corresponding amounts received from the schemes. In Field Fisher Waterhouse, the CJEU provided guidance on when the supply of serviced premises may be a single supply. In VSTR, the CJEU held that possession of a customer’s VAT registration number was not a prerequisite to exempt an intra-Community supply of goods.
