VAT

The European Commission has published its final report of its study to quantify and analyse the VAT gap in the EU-27 Member States.

University: partial exemption

Input tax relating to sales of shares in subsidiaries

Requirement for online VAT returns

There is support for the Redrow principle in the CJEU decision of AES, write Amanda Brown and Kristie Schubert

Alan Sinyor considers the recent tribunal decision in University of Cambridge concerning VAT recovery in relation to investment activity

Deductible input tax: income from foreign branches

Flat-rate scheme: turnover exceeding threshold

Building intended for residential purpose: option to tax

Lease of nursing home: whether separate supply of facilities