In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine three recent VAT decisions that matter: Investment Trust Companies, G B Housley and NEC; as well as HMRC’s guidance on the implications of Skandia on UK grouping provisions.
Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.
Lee Squires and Fiona Bantock assess recent developments, including the judgments in Commission v Ireland (VAT grouping infraction proceedings) and ITC (restitutionary claims against HMRC)