Nicole Kostic (RPC) analyses the Upper Tribunal’s decision in Newey and its further clarification of the Halifax principle and the concept of economic reality.
Adam Craggs and Nicole Kostic (RPC) analyse the recent case of Premier Foods and the criteria required to recover VAT; and explore the circumstances in which HMRC is entitled to rely on the defence of unjust enrichment.
The unprecedented attention on companies’ tax affairs has led to a response from both global bodies and individual companies, writes Andrew Packman (PwC).
The case of Gordon Lye had a happy ending, but it explores interesting issues arising from VAT law and partnership law, writes Graham Elliott (City & Cambridge Consultancy).
A transaction fell to be redefined under the Halifax principle
Free supplies of entertainment
TOGCs and the option to tax property
Etienne Wong (Tax Chambers, 15 Old Square) looks at what the advocate general’s opinion in Larentia + Minerva means for holding companies seeking to recover VAT on share acquisitions.
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 –