CASES

Court of Appeal rules on supplementary charge and apportionment of ring-fence profits

Provision of catering services by a students’ union 

Reasonable excuse for issuing incorrect zero-rating certificate 

VAT: ancillary or distinct supplies of servicesIn Frenetikexito Unipessoal Lda v Autoridade Tributria e Aduaneira (Case C‑581/19) (28 October 2020), Advocate General Kokott opined that nutrition advice offered alongside fitness...

Taxpayers involved in Montpelier avoidance scheme not entitled to PAYE credit 

Deferral scheme falls foul of DOTAS rules 

Jurisdiction to consider legitimate expectation 

VAT structuring reports not subject to litigation privilege 

Import VATIn Weindel Logistic Service (Case C-621/19) (20 October 2020), the CJEU held that an importer does not have the right to deduct import VAT if it does not own the goods and does not incorporate the cost of the goods in its own outputs.Read...

15% rate of SDLT and partnership provisions applied to acquisition of a dwelling