Are claims for repayment and claims for deduction different?
Were excess amounts consideration?
The Court of Justice has ruled against Gibraltar’s appeal to have it exempted from the UK’s 15% gambling tax, following a reference from the High Court in R (on the application of the Gibraltar Betting and Gaming Association Ltd) v Revenue and Customs Commissioners and others [2016] STC
When is equipment leasing a supply of goods?
The EU Parliament’s committee on economic and monetary affairs has published its draft report on the Commission’s proposed changes to IT systems and administrative procedures for extension of the VAT mini one stop shop to services beyond the current scope of telecommunications, broadcasting and e
The EU Parliament’s committee on economic and monetary affairs has put forward draft amendments to the Commission’s package of proposed VAT directive changes, aimed at improving operation of the VAT system in the context of the digital economy.
Irrecoverable output tax