The VAT briefing for March 2013

There have been some interesting VAT cases in recent weeks: in BAA, the Court of Appeal held that an SPV set up to make a take-over bid could not recover VAT incurred on deal costs; in Birmingham Hippodrome, the UT considered the extent of HMRC’s powers to set-off time-barred liabilities of a taxpayer against the taxpayer’s claims against HMRC; in Abdul Noor, the UT held that the FTT does not have jurisdiction to consider public law legitimate expectation claims; and, in RR Donnelley, the AG opined that supplies of storage services are only connected with immoveable property for place of supply purposes where the customer has the right to use a specific storage area.