Mobile phone airtime vouchers
Charities and economic activities
The Value Added Tax (Caravans) Order, SI 2015/1949, came into force on 2 December 2015 to ensure that the VAT zero rate continues to apply to supplies of static residential caravans, following publication of a revised 2015 version of the British Standard to which such caravans must conform.
Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including the Sveda and DPAS cases, as well as the new HMRC restitution interest measure and the EC's explanatory notes relating to supplies of services connected with immovable property.
Are financing arrangements supplies of goods or services?
The VAT DIY refund scheme and reconstruction beyond planning permission
Repayment supplement payable by HMRC
Was a new building similar to a ‘village hall’?
Establishing the price of self-supplies
Rowena Clifton and James Llewellyn (The VAT Consultancy) consider the Copthorn Holdings decision, which raises important questions about HMRC’s approach to its published guidance and how it should be held to account.