The FTT decision in Serpentine Gallery (TC03992) seems more a Greek drama than a ground-breaking decision on VAT principles, writes Graham Elliott, consultant, Withers
Jonathan Gordon (DLA Piper) examines the implications of the CJEU’s decision in K Oy concerning VAT on e-books
Law firm Berwin Leighton Paisner (BLP) is running a case before the First-tier Tribunal, challenging HMRC’s application of the standard VAT rate to e-books, following the recent CJEU ruling in the Finnish case of K Oy on the VAT treatment of e-books on CD ROM and similar items.
E-books and the reduced rate of VAT
Peter Jenkins (Peter Jenkins Associates) examines the Capernwray case, in which the FTT decided that the construction of a community hall for a charity was not zero rated under the relevant residential and relevant charitable purpose tests.
Card handling services and the VAT exemption
A windfall is not a bar to the benefit of bad debt relief
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Airtours, Vodafone, HSM Law and Emblaze Mobility Solutions
Which party should bear the VAT?
While the Court of Appeal recently denied VAT recovery on costs associated with corporate restructuring and/or refinancing deals, it may be that the specific facts of BAA and Airtours mean the impact of these decisions can be contained. Judith Lesar and David Anderson (PwC Legal) examine both cases.