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
Lee Squires and Fiona Bantock (Hogan Lovells) examine the recent decisions in Fiscale Eenheid X, Associated Newspapers, Adecco UK and WebMindLicences.
The Value Added Tax (Amendment) Regulations, SI 2015/1978, implement VAT changes following the CJEU decision in Crédit Lyonnais.
HMRC has received additional information about the Netherlands and Spain, neither of which are now expected to apply ‘establishment only’ VAT grouping that would trigger the UK VAT changes.