Input tax on sale of subsidiary
The EU’s Economic and Financial Affairs Council (ECOFIN) has formally adopted the directive allowing member states to apply reduced or zero VAT rates to electronic publications, providing for alignment of the VAT rules between physical and electronic publications.
Supplies by student union and education exemption
The government has pledged an £8m package to support training and automation in the customs intermediaries sector, which includes customs brokers, freight forwarders and fast parcel operators, in the event of a no deal Brexit.
VAT recovery on aborted takeover bids.
Meaning of ‘taxable person acting as such’