Was the redemption of vouchers an exempt supply?
Joint application for reference to the CJEU
Did the sale of a new building qualify for zero-rating?
Were VAT assessments valid?
Etienne Wong (Tax Chambers, 15 Old Square) reviews three recent CJEU rulings on the VAT treatment of e-books and considers where the debate is heading.
Revenue & Customs Brief 9/2015 sets out HMRC’s position on the Littlewoods case.
What is a public body?
Identifying the recipient of supplies
Does the Supreme Court judgment in Pendragon represent a shift of emphasis? Can offshore schemes of the Newey-type scheme survive? Michael Conlon QC and Rebecca Murray (Temple Tax Chambers) examine the impact of recent case decisions on VAT planning arrangements.