Taxable supplies by statutory body
HMRC v Lok’nStore Group
Lee Squires and Fiona Bantock examine recent VAT developments, including: the decisions in Sub One Ltd (t/a Subway) and Granton Advertising; recent legislation on electronic filing and the reverse charge for gas and electricity; and guidance from the EU VAT Committee on the small consignments exemption.
In Revenue & Customs Brief 25/2014, HMRC explains how it will deal with repayment claims following the recent CJEU decision in Bridport & West Dorset Golf Club (C-495/12).
In Revenue & Customs Brief 26/2014, HMRC describes data sharing measures being taken forward in the Small Business, Enterprise and Employment Bill, which was announced in the Queen’s Speech on 4 June and published on 25 June.
Relevant charitable or residential purpose
Are snowballs cakes?
Supplies of holiday accommodation
William Watson recaps developments over the past year regarding the ability to recover VAT on services supplied in connection with the management of defined benefit pension schemes, in light of the PPG case.