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.
Why nexus is the fount of VAT recovery.
Business purpose of a fountain
VAT reduced rate and e-books
Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.