The CJEU has held that reverse charge VAT is due where an overseas entity recharges costs to a branch registered within a VAT group, in a decision that sits uncomfortably with the principle in FCE Bank. Nick Skerrett and Gary Barnett (Simmons & Simmons) consider the implications.
Chris Morgan (KPMG) provides your monthly review of developments in the international sphere, with reflections on last week’s developments on BEPS, the UK draft proposals to implement country by country reporting for the extractive industry, plus updates from India, Canada and China
Bill Dodwell and John Macintosh (Deloitte) examine the further devolution of tax powers to Scotland.
Carolyn Steppler and Neil Morgan (EY) provide your guide to the operation of the new relief
Peter Halford (PwC Legal) explains why an onward appeal in the case of Fisher is almost inevitable
Eight years after the Court of Appeal’s decision, the FTT has been asked to reconsider the VAT treatment of Bookit’s card handling fees, in the latest attempt by HMRC to narrow the scope of the Bookit CA decision, say Nicholas Gardner and Sara Mardell (Ashurst).
Andrew Goldstone and Sarah Albury (Mishcon de Reya) report on recent updates in the private client arena, including: the proposed new strict liability criminal offence; changes to the LDF; the common reporting standard in the UK; strengthening DOTAS and the VADR; and the Presumption of Death Act.
Martin Zetter (Macfarlanes) provides an overview of recent developments, with updates from Poland and India.
Jonathan Gordon (DLA Piper) examines the implications of the CJEU’s decision in K Oy concerning VAT on e-books
Karen Bowen, a tax director at Francis Clark, answers questions on HMRC's recent change in practice.