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?
Extending a claim for VAT repayment
Tony Beare (Slaughter and May) describes the potential impact of two Upper Tribunal decisions in relation to the proportionality of VAT default surcharges.
Julie Park (The VAT Consultancy) answers a question on the introduction of a new domestic reverse charge on UK wholesale supplies of telecommunication services and the associated invoicing requirements.
Corporation tax on VAT repayments
Intention to make taxable supplies
The ‘Lennartz mechanism’ and buildings