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VAT briefing for August 2017

Speed read

The European Union (Withdrawal) Bill has been introduced to Parliament. In BPP Holdings, the Supreme Court upheld an order made by the FTT barring HMRC from participating in proceedings because of its failure to comply with directions. In Boehringer, the AG opined that rebates paid by a pharmaceutical company to private health insurance funds would be treated as reducing the taxable amount for VAT purposes, even though the funds were not the direct beneficiary of the relevant products. Secondary legislation has been made to change the deemed place of supply for UK VAT purposes when UK non-business users use their mobile phones outside the EU.

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