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VAT


Did a sports club make supplies of credit?

TOMS and supplies to businesses

Can serviced residences be exempt?

Lee Squires and Fiona Bantock (Hogan Lovells) review the recent VAT developments that matter.

The education exemption and EU principles

Nick Skerrett (Simmons & Simmons) considers the implications of the  decision in Adecco concerning the VAT liability associated with the introduction of temporary workers to clients, which is diametrically opposed to the earlier 2011 decision in Reed Employment.
 

Fee paying students and ‘relevant charitable purposes’

Were credits for the use of a website face-value vouchers?

Was separate occupation prohibited?

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