VAT cases on investment funds are invariably interesting, and the latest one - Melford Capital - is no exception, writes Etienne Wong (Old Square Tax Chambers).
The Swedish Supreme Court’s recent referral of Danske Bank to the CJEU reopens the Skandia debate on how the VAT grouping rules should apply in complex cross-border scenarios across the EU, as Mark Agnew and Philippe Gamito (Baker McKenzie) explain.
The Supreme Court's decision in Taylor Clark Leisure is important news for those considering who is entitled to submit a claim on behalf of a VAT group that has overpaid its VAT.
