VAT

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

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers what the CJEU judgment in Brockenhurst College and the Court of Appeal judgment in Colaingrove say about the CPP principle.

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.

Cathya Djanogly

Irrecoverable output tax

Rowena Clifton

Rowena Clifton (RSM) explains the proposed new measures to tackle VAT and income tax fraud in the construction industry.

Cathya Djanogly

Was the supply of a room for marriage ceremonies exempt?

Cathya Djanogly

Taxpayer entitled to rely on supplier’s invoice

Cathya Djanogly

Applying the Mobilx test

Darren Mellor-Clark

Darren Mellor-Clark (Pinsent Masons) sets out the circumstances when holding companies can make a VAT recovery under the revised guidance.

The European Commission has published a proposal for a Council decision authorising the UK to continue the island fuel duty relief scheme beyond expiry of the current decision on 30 October 2017.

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