Julia Lloyd reviews the impact of the Attorney-General’s opinion
The ECJ has issued its long awaited judgment in the joined VAT cases of Loyalty Management UK Ltd and Baxi Group. Richard Wild considers its findings and likely effect on loyalty schemes
Marc Hoessels looks at the recent changes to e-invoicing legislation, and the challenges it presents for multinationals looking to automate VAT compliance
In Revenue & Customs Brief 43/10, HMRC assesses the implications of the ECJ decision in Nordania Finans A/S v Skatteministeriet, [2008] STC 3314.
Redefinition of 'abusive' transactions
The right of deduction
Samples and ‘gifts of small value’
Callum Richards and Ian Carpenter explain how to handle partial exemption and give guidance on ‘direct and immediate link’
EU member states have unanimously supported a Commission proposal to extend the deadline for the submission of 2009 cross-border VAT refund claims, HMRC said. It became apparent that the VAT refund portals of a number of other member states were not functioning properly.
Updated HMRC guidance, see www.lexisurl.com/GbHbz, sets out which figures in an online VAT return are calculated automatically.