Application of VAT exemption on supplies of imported good
ECHR and double taxation
OUR PICK OF THIS WEEK'S CASES
VAT: did a payment to the recipient of a supply qualify as a discount?
Sarah Halsted (BDO) provides the latest table summarising the standard rates of VAT currently in force in each member state, as well as their VAT registration, distance selling and intrastat thresholds
HMRC’s guidance on Skandia is a useful starting point, but still leaves considerable uncertainty on one of the highest profile VAT developments for the financial services industry in recent years, write Gary Campbell and Daniel Johnson (Deloitte).
Partial exemption and special methods
Exempt supplies and the right to a deduction
What does or doesn’t constitute a transfer of a going concern (TOGC)? Timothy Jarvis (Squire Patton Boggs) examines the Upper Tribunal’s decision in the Royal College of Paediatrics VAT case.
The Upper Tribunal’s decision to uphold the First-tier Tribunal's ruling in Astral creates opportunity, but also uncertainty regarding what counts as the construction of a new building. Graham Elliott (Withers) examines the issues
Concession on supplies of staff