The Court of Appeal judgment in The Open University raises the question as to what can be defined as education for VAT purposes. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.
The recent tribunal decision in Stocks Fly Fishery illustrates how the fine detail of an arrangement can affect the VAT outcome, writes Graham Elliott (City & Cambridge Consultancy Ltd).
The European Commission has presented its action plan for a modernised EU VAT system. See www.bit.ly/1Xu2QcI. The high level plan, on which more detail is expected by the end of 2016 and during 2017, includes:
Single or multiple supply?
Was the ‘fish and chips tax’ legal?
Was a mental health unit a ‘hospital or similar institution’?
The DIY scheme and the retention of a gable wall
The CJEU rules that claims handling services supplied by Aspiro are not exempt under article 135(1)(a) of the VAT Directive, say Kevin Carletti & Richard Louden of KPMG.
Mark Watterson and Gary Barnett (Simmons & Simmons) examine the decision in Norseman Gold where the Upper Tribunal denied input VAT recovery to a holding company providing management services for lack of consideration.