On 13 March 2014, the CJEU handed down five judgments on fiscal neutrality. As barrister Frank Mitchell observes, the decisions are 'difficult to reconcile' and 'pull the law in different directions'.
Lee Squires and Fiona Bantock review recent key developments, including the decisions in ATP PensionService, Secret Hotels2 and Esporta, as well as principal VAT measures from the Budget
Robert Waterson considers the High Court decision in Littlewoods concerning the recovery of compound interest on overpaid VAT
Calculating amounts due under a Fleming claim
Construction of a garage attached to a listed building
Provision of casinos and gaming machines on ferries
Subsidy paid by a national fund to residential care homes
Daniel Lyons summarises the key VAT measures from the Budget.
Graham Elliott considers Secret Hotels2 concerning VAT and agency
HMRC has published The Value Added Tax (Increase of Registration Limits) Order, SI 2014/703, which comes into force on 1 April 2014.