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 –
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