Deductibility of input tax on SFPE Units
Lee Squires and Fiona Bantock (Hogan Lovells) provide a round-up of recent developments, including: the CJEU decision in Minister Finansów v Aspiro SA; the Court of Appeal cases of Davis & Dann and BPP Holdings; and the Upper Tribunal decision in Bratt Auto.
Following agreement at EU level, the government has included legislation in Finance Bill 2016 (clause 115) to provide for zero-rating of women's sanitary products. This change will be given effect from a date to be appointed by Treasury order after the Finance Bill receives Royal Assent.
The Value Added Tax (Increase of Registration Limits) Order, SI 2016/365, increases the threshold for registration from £82,000 to £83,000 and for deregistration from £80,000 to £81,000 with effect from 1 April 2016.
Flavoured powders and zero-rating
Exemption for political clubs
A claim in all but name… Graham Elliott (City & Cambridge Consultancy Ltd) reviews the Upper Tribunal's decision in HMRC v Vodafone Group Services.
Julie Park (The VAT Consultancy) reviews the potential impact on VAT and customs duty.
Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the VAT developments that matter.
Did the BBC make exempt supplies of education?