In Copthorn Holdings, the FTT asked HMRC to reconsider (for a second time) its decision not to allow retrospective VAT grouping where a taxpayer had mistakenly believed the companies in question to be within its VAT group and accounted for VAT on this basis. In WebMindLicenses, the advocate general opined that a licence of software to an independent service provider in another member state with lower VAT was not an abuse of rights. In Associated Newspapers, the FTT held that the taxpayer was entitled to recover the input VAT paid on the purchase of multi-purpose vouchers from retailers and intermediaries which it used in a sales promotion. HMRC has published a summary of responses to its consultation on penalties.
