Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions by UK courts, writes Philippe Gamito (Baker McKenzie).
Is there ‘a’ test to characterise a supply for VAT purposes?
The characterisation of a supply is perhaps one of the most popular issues in the VAT world. Despite a large body of case law there is still room for ‘fresh’ interpretations. In Gray & Farrar International LLP v HMRC [2023] EWCA Civ 121 (G&F) the Court of Appeal recognised the ‘principle of EU law that the predominant test is the primary test to be applied in characterising a supply for VAT purposes’ from the perspective of the typical consumer (at para 47). According to the Court of Appeal the predominant test was laid down by the CJEU in Mesto Zamberk v Financní reditelstvi v Hradci Kralove (Case C-18/12) (Mesto) in which ‘the...
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Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions by UK courts, writes Philippe Gamito (Baker McKenzie).
Is there ‘a’ test to characterise a supply for VAT purposes?
The characterisation of a supply is perhaps one of the most popular issues in the VAT world. Despite a large body of case law there is still room for ‘fresh’ interpretations. In Gray & Farrar International LLP v HMRC [2023] EWCA Civ 121 (G&F) the Court of Appeal recognised the ‘principle of EU law that the predominant test is the primary test to be applied in characterising a supply for VAT purposes’ from the perspective of the typical consumer (at para 47). According to the Court of Appeal the predominant test was laid down by the CJEU in Mesto Zamberk v Financní reditelstvi v Hradci Kralove (Case C-18/12) (Mesto) in which ‘the...
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