Had the option to tax been validly exercised?
Was a corporate body a college of a university?
Deemed supply of land by developer
HMRC has updated its VAT appeal updates list, setting out the status of recent VAT cases decided against it at the First-tier Tribunal, Upper Tribunal or higher courts and whether or not it intends to lodge appeals. See www.bit.ly/1IyhEkv.
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).