The CJEU has held that reverse charge VAT is due where an overseas entity recharges costs to a branch registered within a VAT group, in a decision that sits uncomfortably with the principle in FCE Bank. Nick Skerrett and Gary Barnett (Simmons & Simmons) consider the implications.
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
Jonathan Gordon (DLA Piper) examines the implications of the CJEU’s decision in K Oy concerning VAT on e-books
Peter Jenkins (Peter Jenkins Associates) examines the Capernwray case, in which the FTT decided that the construction of a community hall for a charity was not zero rated under the relevant residential and relevant charitable purpose tests.
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Airtours, Vodafone, HSM Law and Emblaze Mobility Solutions
While the Court of Appeal recently denied VAT recovery on costs associated with corporate restructuring and/or refinancing deals, it may be that the specific facts of BAA and Airtours mean the impact of these decisions can be contained. Judith Lesar and David Anderson (PwC Legal) examine both cases.
HMRC is not having a good run on cases concerning VAT cost recovery, writes Graham Elliott, consultant at Withers
Gary Barnett (Simmons & Simmons) says the Court of Appeal's decision in Airtours is a reminder of the difficulties that can arise in applying VAT to tripartite situations when determining the right to input VAT recovery.
Lee Squires and Fiona Bantock examine recent developments, including the decisions in Banco Mais, Lok’nStore, Norseman Gold and African Consolidated Resources, and TOGC changes
David Anderson reports on Taylor Wimpey