Customs classification and toys
Zero-rating on supplies to handicapped people
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) take a look at three recent VAT cases: Westinsure Group, Welmory and Huddersfield University; and the HMRC briefing regarding the Lok’nStore Group decision.
Julie Park (The VAT Consultancy) answers a query on cross-border supply and installation contracts
Dwelling subject to specific occupation condition
Richard Woolich (DLA Piper) points out ten practical points to understand in relation to the new regime for all businesses when managing their cross-border supplies, both B2B and B2C
The ‘VAT gap’ across the EU in 2012 stood at an estimated €177bn (£139.8bn), or 16% of the total expected VAT revenues of 26 member states, according to a European Commission study.
Insurance services exemption
VAT on car parking provided by local authorities