Holding companies and acquisition costs
Nick Skerrett (Simmons & Simmons) comments on a largely overlooked VAT development coming out of last week’s Budget, concerning the restriction on attributing input VAT to overseas branches.
The EC has published a report assessing how member states have applied the rules relating to the supply of telecommunications, broadcasting and electronic services and the mini one-stop shop (MOSS).
Multiple legal transfers and exemptions
Supplies by a golf club to its members
Fleming claims and computational difficulties
The Value Added Tax (Refund of Tax to the London Legacy Development Corporation) Order, SI 2015/449, comes into force on 1 April 2015.
Fleming claims and transfers of hospitals
OUR PICK OF THIS WEEK'S CASES
The reduced rate of VAT and complex supplies
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine three recent VAT decisions that matter: Investment Trust Companies, G B Housley and NEC; as well as HMRC’s guidance on the implications of Skandia on UK grouping provisions.