This month’s VAT review covers the FTT decision in Rolldeen Estates concerning the extent to which a taxpayer might have a right of appeal against HMRC’s retrospective decision to waive the requirements for the making of a valid option to tax land. We examine the CJEU decision in P in W (Case C-282/22) concerning VAT on supplies from EV charging stations, which highlights that a supply of goods should not be overly dissected to identify separate elements of service within the supply. Finally, there are two CJEU decisions concerning the meaning of economic activity in the context of the activities of local authorities (Gmina O (Case C-612/21) and Gmina L (Case-616/21)), which suggest that the concept may be narrower than had been previously considered.
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This month’s VAT review covers the FTT decision in Rolldeen Estates concerning the extent to which a taxpayer might have a right of appeal against HMRC’s retrospective decision to waive the requirements for the making of a valid option to tax land. We examine the CJEU decision in P in W (Case C-282/22) concerning VAT on supplies from EV charging stations, which highlights that a supply of goods should not be overly dissected to identify separate elements of service within the supply. Finally, there are two CJEU decisions concerning the meaning of economic activity in the context of the activities of local authorities (Gmina O (Case C-612/21) and Gmina L (Case-616/21)), which suggest that the concept may be narrower than had been previously considered.
If you are not a subscriber, subscribe now to read this content.
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