The CJEU has gone straight to judgment in the infringement case brought by the European Commission that UK legislation applying a reduced rate of VAT to the supply and installation of energy-saving materials in residential accommodation – such as micro-combi boilers, insulation or solar panels –
The offshore transfer of a business and the Halifax principle
Fleming claims and uncertain quantum
The exemption for energy saving materials does not comply with EU law
Scope of the fund management exemption
Amazon is now booking sales through a number of branches in Europe. Jonathan Cooklin and David Wilson (Davis Polk) consider what led to the change and the likely impact.
The European Commission has published a study, Assessment of the application and the impact of the VAT exemption for importation of small consignments, to evaluate the impact of the VAT exemption on EU businesses.
HMRC has confirmed that it is extending the transitional period during which the retrospective VAT concession on charities’ direct mail will apply to 31 July 2015, four months after the scheduled start date of 1 April 2015.
Steve Powell and Karen Killington (KPMG) consider the questions referred to the CJEU in the National Exhibition Centre Ltd case concerning the VAT exemption for card handling services.