Greg Sinfield and Lee Squires identify this month's VAT developments that matter, which include HMRC's guidance on VAT on individual voluntary agreements, a taxpayer win on input tax recovery for hire purchase businesses, and guidance from the ECJ on when a person disposing of land will be liable to VAT.
The key issues this month are as follows.
On 20 September HMRC issued HMRC Brief 35/11 providing further guidance on the consequences of the First-tier Tribunal's decision in Paymex Ltd [2011] UKFTT 350.
In May the Tribunal decided that...
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