Market leading insight for tax experts
View online issue

The VAT briefing for September 2012

Speed read

In GMAC, the UT held that the UK's historic regime for VAT relief on bad debts was incompatible with EU law. HMRC has changed its policy on the place of supply of certain services connected with land. The European Commission has adopted a proposal for a Directive to enable Member States to respond more swiftly and efficiently to VAT fraud. HMRC has published guidance on the changes to address borderline anomalies.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.