Lee Squires and Fiona Bantock report on recent developments, including HMRC’s position on Littlewoods and pension fund management costs, the decisions in both Birmingham Hippodrome and Mercedes-Benz, and the advocate general’s opinion in K Oy, as well as forthcoming judgments to look out for.
Graham Elliott ponders the Mercedes-Benz VAT decision and what exactly is meant by ‘in the normal course of events
VAT liability when purchase price not paid
Place of supply of holiday accommodation
Construction works: part of old building retained
There have been two conflicting tribunal decisions on the recovery of overpaid VAT where a company either later joined or left a VAT group. Nick Skerrett and Gary Barnett analyse the decisions in Standard Chartered and MG Rover Group
Peter Mason answers a query on the problems with VAT groups in the case of a US banking client.
HMRC has issued Revenue and Customs Brief 22/14 to update its position following the CJEU’s decision in ATP PensionServices (C-464/12) and to extend the transitional period announced in Brief 06/14 which set out its position as a result of the decision of the CJEU in PPG Holding
Three men who conned several UK companies by pretending that they had entered into a £15m contract with Dubai’s Department of Tourism and Commerce Marketing to promote tourism in Dubai, have been jailed.
Claim to enforce directly effective EU right not subject to time limit