Changes to the VAT treatment of certain property search fees and the introduction of a reverse charge on certain supplies of construction services feature this month. In addition, HMRC is informally consulting on changes to the UK legislation implementing the exemption for management of special investment funds. Meanwhile, the EU Commission seeks to take forward its more fundamental changes to the place of supply of cross-border transactions in goods. At the CJEU, cases concerning the VAT treatment of supplies involved in a buy-back of shares and the treatment of a contractual early termination clause are of interest.
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