On 10 March 2011, the ECJ gave judgment in four joined cases from the Bundesfinanzhof (Federal Finance Court) in Germany (Joined Cases C-497, 499, 501 and 502/09).
Eamon McNicholas looks at the 2011 changes to the VAT place of supply rules for cultural, sporting, educational and similar events from a business to business perspective
The postponed deadline of 31 March 2011 has now passed for the filing of European Union VAT recovery claims for the year ending 2009. This covers the reclaim of foreign VAT by companies doing business across the EU.
Dormant business: legal action against bank
Transport from car park to airport
Paper VAT returns for the accounting period to 31 March 2011 must be received no later than Thursday 28 April – the last working day of the month, as 29 April is a bank holiday – and cheque payments must clear HMRC’s account by the same date,
The Value Added Tax (Input Tax) (Amendment) Order, SI 2011/1071, amends SI 1992/3222 to remove the restriction on the right to recover VAT in respect of business entertainment where the entertainment is provided to overseas
Revenue & Customs Brief 12/11 explains the transitional arrangements that HMRC will operate in relation to increased time limits for excise duty assessments and claims to overpaid duty.
HMRC consider that the recent ECJ judgment in Finanzampt Burgdorf v Bog and other cases [2011] All ER (D) 150 (Mar) (the joined cases C-497/09, C-499/09, C-501/09 and C-502/09) has no implications for the UK VAT treatment of supplies of hot food.
The Climate Change Levy (Suspension of Recycling Exemption) Order, SI 2011/1023, suspends the exemption in respect of taxable commodities supplied for use in aluminium and steel recycling.