Steve Powell and Karen Killington (KPMG) consider the questions referred to the CJEU in the National Exhibition Centre Ltd case concerning the VAT exemption for card handling services.
The Upper Tribunal considered the application of lower VAT rates in the Colaingrove case. Alan Sinyor (Berwin Leighton Paisner) considers the broader implications of the decision.
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Larentia and Marenave, Southern Cross, Wojskowa and Property Development Company NV