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The VAT review for April 2021

Speed read
This month’s review covers three cases concerning the complexity of deeming provisions and the legal ramifications where they conflict. In the first, the CJEU has confirmed the Skandia approach to intra-entity supplies in the context of a separately VAT grouped head office in a judgment that may also call into question the UK’s ‘whole entity’ approach. The Prudential FTT decision highlights the difficulties of applying the VAT deeming provisions in a case where the FTT considered that a supply between VAT group members remains disregarded even where the time of supply is when they are no longer grouped. In the Wellcome Trust case, the CJEU has confirmed that a taxable person receiving supplies used for its non-economic, but nevertheless business, activities, is to be treated as a ‘taxable person acting as such’. Finally, a number of VAT related announcements were made on ‘tax day’.

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