Vaughn Chown (Gabelle) answers a VAT query regarding a UK-based consultant whose earnings are usually below the VAT registration threshold, and who has been awarded a £200,000 contract which will involve conducting part of her work in China.
The Upper Tribunal has found in HMRC’s favour against the University of Huddersfield, which claimed £612,000 in VAT under a tax avoidance scheme in 1996, despite an earlier First-tier Tribunal ruling for the university.
Place of supply of goods manufactured in one country and finished in another
The MOSS may not be so simple, but it is worth trying, writes Tarlochan Lall (Monckton Chambers)
HMRC has reviewed its guidance on the recovery of VAT incurred by holding companies in the wake of the Court of Appeal decision in the case of BAA Ltd [2013] STC 752.
Quantum of claim decided at prior hearing
TOGCs and Fleming claims
Group reorganisations and Fleming claims
The CJEU has held that reverse charge VAT is due where an overseas entity recharges costs to a branch registered within a VAT group, in a decision that sits uncomfortably with the principle in FCE Bank. Nick Skerrett and Gary Barnett (Simmons & Simmons) consider the implications.