HMRC has issued its position regarding the UK VAT grouping rules following the CJEU decision in Skandia America Corp (USA), filial Sverige (C-7/13).
Was the provision of car breakdown cover a supply of insurance?
The Kittel principle and ‘contra-trading’
Julie Park (The VAT Consultancy) answers a query on VAT and prompt payment discounts
Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases that matter
New building or extension?
VAT status of booking fees
Charlotte Brown (Quorum Tax Chambers) considers the FTT’s recent approach to resolving VAT disputes where HMRC refuses to issue an appealable decision
Was the supply of pilot training a supply of services?
MTIC fraud and knowledge of the taxpayer