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The importance of having a valid VAT invoice and meeting national time limits for input VAT recovery are among the developments reviewed by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

This month’s review by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers three cases ranging from the FTT to the CJEU.
Sean McGinness (Saffery Champness) considers what’s proposed to curtail VAT evasion in the construction industry.
 

The FTT decision in Serpentine Gallery (TC03992) seems more a Greek drama than a ground-breaking decision on VAT principles, writes Graham Elliott, consultant, Withers

Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena

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