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.
The courts are reluctant to tie HMRC down to its assurances unless made in the clearest and most unambiguous circumstances, as a recent case illustrates.
Recovery of input tax incurred on production of a report