This month’s VAT review covers the important decision of the CJEU confirming that mere rental premises will not amount to an establishment of the landlord in the absence of any local human and technical resources. On the thorny issue of VAT and compensatory payments, the advocate general has opined that penalty amounts charged to persons using parking facilities should be treated as additional VATable consideration for supplies of parking. In the UK, the Upper Tribunal has held that the mere fact that payments in respect of management services were left outstanding on inter-company loan accounts did not prevent them from being consideration for VAT purposes. Finally, HMRC has published guidance on the VAT liability of electric charging points for vehicles and recovery of input VAT charged.
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This month’s VAT review covers the important decision of the CJEU confirming that mere rental premises will not amount to an establishment of the landlord in the absence of any local human and technical resources. On the thorny issue of VAT and compensatory payments, the advocate general has opined that penalty amounts charged to persons using parking facilities should be treated as additional VATable consideration for supplies of parking. In the UK, the Upper Tribunal has held that the mere fact that payments in respect of management services were left outstanding on inter-company loan accounts did not prevent them from being consideration for VAT purposes. Finally, HMRC has published guidance on the VAT liability of electric charging points for vehicles and recovery of input VAT charged.
If you are not a subscriber, subscribe now to read this content.
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