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.
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