Lee Squires and Fiona Bantock (Hogan Lovells) provide a round-up of recent developments, including: the CJEU decision in Minister Finansów v Aspiro SA; the Court of Appeal cases of Davis & Dann and BPP Holdings; and the Upper Tribunal decision in Bratt Auto.
Taxpayers who have incurred input VAT prior to VAT registration can claim this back. Or can they? Ruth Corkin (Grant Thornton) examines.
The Littlewoods litigation continues the victorious advance of claimants seeking redress for the payment of undue VAT, writes Michael Conlon QC (Hogan Lovells).
Tarlochan Lall (Monckton Chambers) reviews the Upper Tribunal decision in Southern Cross, which illustrates that HMRC’s ability to recover a repayment of VAT is limited when the refund arises under a compromise agreement
Why taxpayers should consider making protective claims for VAT refunds, pending the appeal in Adam Mather, by Alan Sinyor (Berwin Leighton Paisner)
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Airtours, Vodafone, HSM Law and Emblaze Mobility Solutions
Lee Squires and Fiona Bantock examine three recent case decisions on VAT that matter, as well as new rules on the VAT treatment of refunds made by manufacturers
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