The advocate general’s opinion in the Danish VAT case of ATP PensionService suggests the management of defined contribution pension schemes should qualify for VAT exemption in appropriate cases. Nick Skerrett looks at the issues.
Zero-rating: whether books or booklets
Charity exemption: treatment of part-paying students
Validity of the three year time-limit for VAT repayments
Adam Rycroft and Amanda Brown review the CJEU decision in the Dixons Retail case concerning VAT on fraudulent card transactions, and consider the wider impact of the court's underlying approach whereby transactions are taxed in accordance with their economic rather than legal analysis.
VAT: amount of consideration
Claim for VAT repayment
Are admission charges subject to bingo duty?
Is it possible to be an ‘eligible body’ in relation to some activities only?
Contractual price agreed without reference to VAT