Supplies of pens by Bingo halls
Protected building: barn conversion
Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including: the decisions in Riskstop Consulting and Hedqvist; VAT on pension fund management costs; and the EC consultation on cross-border e-commerce.
HMRC has published Revenue and Customs Brief 18/2015: Update on VAT grouping and the Skandia judgment. This follows on from from Brief 2/2015, which first outlined the UK VAT changes resulting from the Skandia case.
The CIOT has set EU tax officials six objectives to ensure that more UK small and medium sized enterprises (SMEs) consider Europe to be their home market or at least carry greater pan-European ambitions, following the publication of the European Commission’s Internal Market Strategy (
The right to deduct and ‘non-existent traders’
The UK’s policy of allowing certain outsourced services to be provided to insurers without VAT is now left uncertain following the European Commission’s decision to abandon its ongoing review of the VAT treatment of financial services in the EU.
Richard Asquith (VP Global Tax, Avalara) reports on the European Commission's change of heart on reduced VAT rates.
In which ‘Little Red Riding Hood’ defeats the Lithuanian VAT Wolf, writes Graham Elliott.
The European Commission’s VAT Committee has updated its guidelines in response to questions raised by delegations from the UK and Belgium concerning arrangements which seek to avoid the VAT regime for the distance selling of goods, such as the practice by some online retailers