Place of supply of manufacturing services
HMRC has published its second estimate of the VAT gap for 2013/14, where the VAT gap is the difference between the amount of VAT that should, in theory, be collected by HMRC, against what is actually collected.
Leslie Allen and Waqar Shah (Mishcon de Reya) examine a recent decision on VAT treatment of contingent discounts and credit notes
Enterprise Nation published a report this week criticising HMRC for its handling and communication of changes to European VAT legislation implemented in January, especially of the mini one-stop shop (MOSS).
The Charity Tax Group (CTG) has expressed its disappointment that HMRC has not published the revised guidance on the VAT rating of charities’ direct mail supplies that HMRC promised would be issued ‘in the new year’.
Supplies by a landlord
The European Commission’s VAT Expert Group (VEG) has adopted an opinion on the EU cross-border rulings (CBR).
Tarlochan Lall (Monckton Chambers) reviews the Upper Tribunal decision in Southern Cross, which illustrates that HMRC’s ability to recover a repayment of VAT is limited when the refund arises under a compromise agreement
MTIC fraud and the recovery of input tax