Market leading insight for tax experts
View online issue

VAT


Lee Squires and Fiona Bantock (Hogan Lovells) review the VAT developments that matter, including: retrospective VAT grouping in Copthorn; abuse of rights in WebMindLicenses; vouchers used for business promotion in Associated Newspapers; and responses on the recent penalties consultation. 
 

The European Commission (EC) has launched a public consultation to help identify ways to simplify the VAT payments on cross-border e-commerce transactions in the EU.

Transfer of business assets and compromise agreements

De facto immunity from criminal prosecution and EU law

Etienne Wong (Tax Chambers, 15 Old Square) considers what the Court of Appeal judgment in VWFS means for the hire-purchase sector and partial exemption generally.
 

Clubhouse refurbishment and attribution of input tax

The EC has proposed action to help microbusinesses struggling with the VAT mini one-stop shop (MOSS) rules which apply to businesses selling digital services to consumers in the EU.

EDITOR'S PICKstar
Top