This month’s VAT review covers the CJEU decision in TP (Case C-288/22) indicating that the activities of a member of corporate board will not amount to an independent economic activity even where the person has a separate taxable business. Bolt Services UK is a significant decision in relation to supplies of taxi services holding that they can fall within the Tour Operators Margin Scheme. In Realreed the FTT has held that supplies of serviced apartments fell outside the VAT land exemption even though the supplies of ancillary services were provided by a third party. Finally the government has responded to two consultations. In relation to the VAT exemption for fund management the government will retain its current list-based approach to identification of those funds which fall within the definition of a special investment fund. In relation to energy saving materials legislation has...
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This month’s VAT review covers the CJEU decision in TP (Case C-288/22) indicating that the activities of a member of corporate board will not amount to an independent economic activity even where the person has a separate taxable business. Bolt Services UK is a significant decision in relation to supplies of taxi services holding that they can fall within the Tour Operators Margin Scheme. In Realreed the FTT has held that supplies of serviced apartments fell outside the VAT land exemption even though the supplies of ancillary services were provided by a third party. Finally the government has responded to two consultations. In relation to the VAT exemption for fund management the government will retain its current list-based approach to identification of those funds which fall within the definition of a special investment fund. In relation to energy saving materials legislation has...
If you are not a subscriber, subscribe now to read this content.
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