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The VAT briefing for July 2012

Speed read

Key VAT developments this month are: in Bloomsbury Wealth Management the FTT clarified the VAT treatment of investment advice and intermediary services provided by IFAs; in Mahagében and Dávid the CJEU clarified when a tax authority can refuse to allow a deduction of input tax in the case of improper conduct of suppliers; HMRC has published its summary of responses to the addressing borderline anomalies consultation; in National Bank of Kuwait the FTT held that interest claims under VATA 1994 s 78 may not...

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