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CJEU
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CJEU
CJEU
Finanzamt T II v S
CJEU confirms that supplies between VAT groups are outside the scope of VAT.
SC Adient Ltd & Co. KG
VAT and fixed establishments.
The VAT review for March 2024
Joao Martinho
Gary Barnett
Joao Martinho and Gary Barnett (Simmons & Simmons) review the latest
VAT developments that matter.
International review for January 2024
Tim Sarson
Tim Sarson (KPMG) reports on a flurry of activity across the international tax world and looks ahead at what to expect in 2024.
TP v Administration de l’enregistrement des domaines et de la TVA
Luxembourg director’s fees were not subject to VAT.
Failing to sense the mood music: the AG’s opinion in Commission v Ireland and Apple
Stephen Daly
It is highly unlikely that the CJEU will follow Advocate General Pitruzzella’s opinion in the Apple state aid case, writes Stephen Daly (King’s College London).
SC Westside Unicat SRL
B2B webcam services not admission-related for VAT place of supply.
Gemeinde A v Finanzamt
‘Spa tax’ not consideration for a VATable supply
Cabot Plastics Belgium SA v État belge
CJEU judgment on VAT and fixed establishments.
Brexit and EU law rights
Peter Halford
Mark Whitehouse
Peter Halford and Mark Whitehouse (PwC) explore some of the main
differences and reflect on their relevance to direct taxation.
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EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 13 September 2024
Budget Responsibility Bill enacted
ECJ overturns General Court's judgment in Apple State Aid case
Chancellor confirms business tax roadmap will be in Budget
Sunset date for EIS and VCT relief
CASES
Read all
Barclays Service Corporation and another v HMRC
Janet Bray Ltd v HMRC
Equity Advisory Ltd and another v HMRC
Other cases that caught our eye: 13 September 2024
HMRC v S&L Barnes Ltd
IN BRIEF
Read all
Self’s assessment: Business Tax Roadmap
Recognising ‘imported losses’ under the loan relationship rules
Suspended penalties
R&D claim notification
The everyday economy
MOST READ
Read all
HMRC manual changes: 13 September 2024
Budget Responsibility Bill enacted
Self’s assessment: Business Tax Roadmap
Suspended penalties
The last word on tax appeals