Greg Sinfield on the implications of the Advocate General’s opinion in Weald Leasing
HMRC has concluded in the light of an ECJ judgment that the UK’s block on recovery of input tax on business entertainment of overseas clients is inconsistent with EU law.
Louise Willson examines the impact on these services of changes to the place of supply of services rules
The Value Added Tax (Emissions Allowances) Order, SI 2010/2549, abolishes from 1 November 2010 the zero rate for transactions in emissions allowances for greenhouse gases (‘carbon credits’) in the UK. Supplies of emissions allowances are subject to a reverse charge from 1 November.
David Scorey reviews HMRC’s recent guidance on Fleming claims
Julia Lloyd reviews the impact of the Attorney-General’s opinion
The ECJ has issued its long awaited judgment in the joined VAT cases of Loyalty Management UK Ltd and Baxi Group. Richard Wild considers its findings and likely effect on loyalty schemes
Marc Hoessels looks at the recent changes to e-invoicing legislation, and the challenges it presents for multinationals looking to automate VAT compliance
In Revenue & Customs Brief 43/10, HMRC assesses the implications of the ECJ decision in Nordania Finans A/S v Skatteministeriet, [2008] STC 3314.
Redefinition of 'abusive' transactions