This month’s review covers the important decision of the CJEU in SK Telecom concerning the VAT treatment of roaming charges paid by temporary visitors to the EU. This may have important consequences in the telecom sector but may also impact other services subject to use and enjoyment rules within the EU. The Supreme Court decision in Balhousie touches on both the correct interpretation of domestic zero-rating provisions and the scope of the single supply analysis. Finally, HMRC has released guidance both on the impact of the changes to the specified supply rules on business’s VAT recovery position and also on the VAT treatment of cryptoassets.
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This month’s review covers the important decision of the CJEU in SK Telecom concerning the VAT treatment of roaming charges paid by temporary visitors to the EU. This may have important consequences in the telecom sector but may also impact other services subject to use and enjoyment rules within the EU. The Supreme Court decision in Balhousie touches on both the correct interpretation of domestic zero-rating provisions and the scope of the single supply analysis. Finally, HMRC has released guidance both on the impact of the changes to the specified supply rules on business’s VAT recovery position and also on the VAT treatment of cryptoassets.
If you are not a subscriber, subscribe now to read this content.
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