Lee Squires and Fiona Bantock (Hogan Lovells) review the recent VAT developments that matter.
The education exemption and EU principles
VAT on unused air tickets
Fee paying students and ‘relevant charitable purposes’
Were credits for the use of a website face-value vouchers?
Was separate occupation prohibited?
Amanda Brown and Karen Killington (KPMG) set out the issues in the recent tribunal decision in Berkshire Golf Club and others v HMRC and what they mean both for HMRC and taxpayers.
Was a frozen fruit dessert similar to a water ice?
Wrong categorisation of activity and the flat-rate