Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including the Sveda and DPAS cases, as well as the new HMRC restitution interest measure and the EC's explanatory notes relating to supplies of services connected with immovable property.
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent and highly relevant VAT cases: Skandia America, GMAC, Bookit and Taylor Clark.
Eight years after the Court of Appeal’s decision, the FTT has been asked to reconsider the VAT treatment of Bookit’s card handling fees, in the latest attempt by HMRC to narrow the scope of the Bookit CA decision, say Nicholas Gardner and Sara Mardell (Ashurst).