Richard Wild reviews the top five VAT developments in 2011
Updates to the following VAT Notices have been announced:
Revenue & Customs Brief 39/11 discusses the implications of the ECJ decision in HMRC v The Rank Group plc, confirming the findings of the UK courts on interpretation of the principle of fiscal neutrality.
Greg Sinfield and Lee Squires provide this month's briefing on the VAT developments that matter, including the Christel Schriever case regarding TOGCs and the Rank decision regarding fiscal neutrality.
The judgment of the European Court in Finanzamt Ludenscheid v Christel Schriever (Case C-444/10) has been awaited with some interest, since the questions referred to the Court raise some interesting issues about how thegrant of a lease fits into the transfer of going concern (TO
The government is to ‘waive VAT’ on sales of the X Factor Christmas single by making a one-off charitable donation to ‘Together for Short Lives’, the charity chosen to benefit from sales of the song.
A recent raft of cases shows that the value of taxable supplies is still giving taxpayers and HMRC cause for concern, as Nick Skerrett and Mark Bryant explain.
HMRC has announced updates to the following VAT notices during the past month: