Chris Bates and Julia Lloyd analyse the recent First-tier Tribunal decision in TLLC, part of a VAT group including the Travelodge hotel chain business, and the implications of the decision.
Lee Squires and Fiona Bantock assess recent developments, including the decisions in Le Crédit Lyonnais, University of Cambridge and TLLC, plus the EU proposal on the VAT treatment of vouchers.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies
The CJEU’s decision in Le Crédit Lyonnais looks like a re-engineering of the Principal VAT Directive, writes Graham Elliott.
Vaughn Chown and Kevin Hall explain why businesses, charities and VAT registered organisations which manage their investments for the benefit of their wider activities should consider making claims of previously unrecovered input tax on related costs.
Alan Sinyor considers the recent tribunal decision in University of Cambridge concerning VAT recovery in relation to investment activity
HMRC’s new guidance on VAT on self-storage sheds little insight on those areas where it is needed most, says Graham Elliott. Plus, reader feedback from Jonathan Fisher QC and Ryan Hawthorne
The recent Pendragon case in the Court of Appeal might have cast some much needed clarity on the scope of the EU principle of abuse of rights in the context of VAT, comments Chris Bates.
The supply of land and property is a complex VAT area. Kevin Hall and Vaughn Chown provide your refresher guide to the rules, with examples
What’s ahead this month, with views from experts on forthcoming developments: David Harkness considers the FATCA delay; Robert Fidgen examines beneficial ownership issues; Dan Pipe takes a look at the three consultations relevant to employment tax; David Whiscombe notes that the consultation on NIC for self-employed entertainers closes this month; and Daniel Lyons summarises the key points around the VAT treatment of manufacturer-funded refunds