2019 was to be the year for big changes in the VAT infrastructure but Brexit and the domestic reverse charge for construction services were both delayed leaving only Making Tax Digital. It remains to be seen whether there will be lasting repercussions from Paulo Nascimento Consulting which drew a conceptual difference between a debt and enforcement proceedings for the recovery of a debt. Mesquita and Fortyseven Park Street both revisited the ‘letting of immovable property’ definition with one raising unexpected questions. And a difference of opinion between UK courts in Balhousie and the CJEU in Mydibel leaves the question open as to whether in the UK a sale and leaseback of land effected to raise finance is a single transaction or two. University of Cambridge continued to challenge HMRC’s notion that input tax attributable to non-taxable non-exempt transactions is never deductible. Finally ...
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2019 was to be the year for big changes in the VAT infrastructure but Brexit and the domestic reverse charge for construction services were both delayed leaving only Making Tax Digital. It remains to be seen whether there will be lasting repercussions from Paulo Nascimento Consulting which drew a conceptual difference between a debt and enforcement proceedings for the recovery of a debt. Mesquita and Fortyseven Park Street both revisited the ‘letting of immovable property’ definition with one raising unexpected questions. And a difference of opinion between UK courts in Balhousie and the CJEU in Mydibel leaves the question open as to whether in the UK a sale and leaseback of land effected to raise finance is a single transaction or two. University of Cambridge continued to challenge HMRC’s notion that input tax attributable to non-taxable non-exempt transactions is never deductible. Finally ...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
