Supplies of promotional campaign management
The Littlewoods litigation continues the victorious advance of claimants seeking redress for the payment of undue VAT, writes Michael Conlon QC (Hogan Lovells).
The Upper Tribunal considered the application of lower VAT rates in the Colaingrove case. Alan Sinyor (Berwin Leighton Paisner) considers the broader implications of the decision.
HMRC has released the tax receipt figures for April 2015. The figures show improvements in corporation tax, with less growth in income tax and VAT, and a fall in stamp duty revenues of 0.17% from last year. Corporation tax receipts of £5.69m have risen 11.34% from last year.
HMRC has confirmed (via Twitter) that micro-businesses that are below the UK VAT threshold but registered for the mini one-stop shop (MOSS) can continue indefinitely to determine customer location on the basis of information provided by their payment service provider.
Compound interest on VAT wrongly paid
VAT: did the BBC supply education services?
VAT wrongly paid and the rights of the consumer
FTT’s jurisdiction on legitimate expectation
Private college entitled to education exemption