VAT

Part-exchange or discount on the sale price?

Construction services: applicability of zero-rating

Stephen Hignett and Matthew Wentworth-May examine points for advisers from the Court of Appeal victory for HMRC in the Rank case.

Linda Adelson answers a query on VAT implications of letting to a serviced accommodation provider.

The European Commission has referred France to the CJEU for its use of a reduced VAT rate for e-books. The action was launched last week following October’s Council of Ministers meeting. The EC claims that France has failed to comply with the EU VAT...

Election to waive exemption

Lee Squires and Fiona Bantock assess recent developments, including the decisions in   AN Checker  ,  Pactor Vastgoed  and Granton Advertising, plus the consul tation on the VAT treatment of public bodies and the E U standard VAT declaration.

Daniel Lyons look forward to the advocate general’s opinion in the Danish case of ATP PensionService A/S

According to Deloitte, the application for leave to appeal to the Supreme Court by Airport Development and Investments Limited (ADIL), the company formed to take over the British Aviation Authority (BAA), has been refused.

HMRC is currently participating (until 31 December 2013) in a European Union trial for VAT ruling requests for complex cross-border situations.