Despite the fact that 2018 saw little by way of new VAT law, it did see a number of groundbreaking VAT cases, including one clarifying the very nature of VAT and another shining new light on the scope of the reverse charge liability for entities carrying on business and non-business activities. Other news included changes to HMRC’s policy on notifications of options to tax and the publication of HMRC’s proposals for a reverse charge for construction services, as well as new rules for vouchers.
Alan Sinyor (Bryan Cave Leighton Paisner) summarises some of the more interesting developments, dealing with a mixture of practical and more esoteric issues.
Despite the fact that 2018 saw little by way of new VAT law, it did see a number of groundbreaking VAT cases, including one clarifying the very nature of VAT and another shining new light on the scope of the reverse charge liability for entities carrying on business and non-business activities. Other news included changes to HMRC’s policy on notifications of options to tax and the publication of HMRC’s proposals for a reverse charge for construction services, as well as new rules for vouchers.
Alan Sinyor (Bryan Cave Leighton Paisner) summarises some of the more interesting developments, dealing with a mixture of practical and more esoteric issues.