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
David Pickstone (Stewarts Law) reviews the recent Upper Tribunal decision in Ingenious, which considered whether HMRC could make allegations of dishonesty at a late stage in proceedings without having pleaded them in its statement of case.
The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte