Recovery of input tax on taxable supplies wrongly treated as exempt
Partial exemption and rounding up
Deemed supply on cessation of activity
Etienne Wong (15 Old Square Chambers) considers the most recent decision in the Huddersfield case, which the CJEU ruled on ten years ago.
Non-profit companies and economic activity
Are supplies of blood plasma exempt?
Sean McGinness (The VAT Consultancy) answers a question on whether all services provided by an adviser to the insurance industry are VAT exempted.