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.
Is the supply of a motor caravan the supply of a caravan?
Vaughn Chown (Gabelle) considers whether a second phase of construction work on a building contract is zero rated for VAT.
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).