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The VAT briefing for September 2018

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This briefing covers VAT developments from both July and August 2018. During those months we have seen publication of the government’s technical guidance in the event of a ‘no deal’ Brexit confirming that the VAT rules which currently apply to supplies to and from third countries will generally applying to supplies to and from the EU. Draft legislation published for inclusion in the next Finance Bill contains provisions for a restricted extension of the VAT grouping rules to certain individuals and partnerships that own bodies corporate. Case law developments include the decision in BPP that supplies of printed educational materials supplied with professional courses (but by a separate entity) were not excluded from zero-rating. The recent FTT decision in Moulsdale Properties illustrates the circularity of the option to tax anti-avoidance rules in VATA 1994 Sch 10 para 12. In Zipvit Ltd the Court of Appeal held that the...

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