Vaughn Chown (Gabelle) answers a query on VAT on the sale of food.
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) cover the latest on pension fund management costs; the Budget announcement on partially exempt businesses with foreign branches; VAT on e-books; and the decision in Colaingrove.
The EC has announced that its cross-border VAT rulings trial, which started with its first test case on 1 June 2013, has been extended to 30 September 2018.
HMRC’s ability to enter into binding agreements
Compulsory deregistration
Was an allowance on a part-exchange car a discount?
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