Definition of ‘fixed establishment’
HMRC flags 1 January deadline
The second in our series of sector focus reports. By Peter Jackson, Richard Cason, Robert Young and James Meakin (Taylor Wessing), with in-house views from Graham Langley-Smith (Wainbridge Ltd) and Henry Franklin (Tritax Group).
Richard Woolich and Mark Annear review the government's proposals to widen the definition of eligible body to enable commercial providers to supply VAT exempt higher education
HMRC has published updated versions of:
George Peretz explains the different ways under EU law in which taxpayers can seek to complain about differences in tax treatment
Nick Skerrett and Tony Hopkinson examine a recent judgment of the CJEU concerning the VAT liability of services provided to tenants under a property lease, which arguably diverges from the approach taken in Tellmer
Parts of HMRC notice will have the force of law
HMRC has published updated versions of several VAT notices
Lee Squires and Fiona Bantock review the developments in VAT that matter, including the recent decisions in Grattan (adjustments to taxable amounts), JIB Group (recovery of VAT by independent pension trustees) and Field Fisher Waterhouse (service charges).