Was a mental health unit a ‘hospital or similar institution’?
The DIY scheme and the retention of a gable wall
The CJEU rules that claims handling services supplied by Aspiro are not exempt under article 135(1)(a) of the VAT Directive, say Kevin Carletti & Richard Louden of KPMG.
Mark Watterson and Gary Barnett (Simmons & Simmons) examine the decision in Norseman Gold where the Upper Tribunal denied input VAT recovery to a holding company providing management services for lack of consideration.
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