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.
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)