Adam Rycroft and Amanda Brown review the CJEU decision in the Dixons Retail case concerning VAT on fraudulent card transactions, and consider the wider impact of the court's underlying approach whereby transactions are taxed in accordance with their economic rather than legal analysis.
Richard Woolich reviews changes to the place of supply rules in 2015 and the extended one stop shop.
By Graham Elliott, consultant, Withers
By David Anderson and Waqar Shah, PwC Legal
Stephen Hignett and Matthew Wentworth-May examine points for advisers from the Court of Appeal victory for HMRC in the Rank case.
Linda Adelson answers a query on VAT implications of letting to a serviced accommodation provider.
Lee Squires and Fiona Bantock assess recent developments, including the decisions in AN Checker , Pactor Vastgoed and Granton Advertising, plus the consul tation on the VAT treatment of public bodies and the E U standard VAT declaration.
Daniel Lyons look forward to the advocate general’s opinion in the Danish case of ATP PensionService A/S
Following the recent decision in Pactor Vastgoed on the Dutch option to tax, Gary Richards and Alan Sinyor analyse the possible implication for the UK system, especially for those taxpayers who accounted for VAT under the capital goods scheme following the purchase of a property as a TOGC.
Nick McChesney answers a query on VAT registration for a UK online business marketing stays in overseas serviced apartments.