VAT

TOGCs and Fleming claims

Group reorganisations and Fleming claims

The CJEU has held that reverse charge VAT is due where an overseas entity recharges costs to a branch registered within a VAT group, in a decision that sits uncomfortably with the principle in FCE Bank. Nick Skerrett and Gary Barnett (Simmons & Simmons) consider the implications.

Advisers are warning that the recent CJEU decision in Skandia America Corp (C-7/13) could have a major impact on VAT groups across the EC. Skandia concerned a VAT group in Sweden where one of the group members (the Swedish branch of a US company) was...

Yacht used for both business and personal purposes

VAT and games of chance

VAT chargeable on cross-border supplies to branches

Eight years after the Court of Appeal’s decision, the FTT has been asked to reconsider the VAT treatment of Bookit’s card handling fees, in the latest attempt by HMRC to narrow the scope of the Bookit CA decision, say Nicholas Gardner and Sara Mardell (Ashurst).

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