Failed challenge of a PAYE determination
OUR PICK OF THIS WEEK'S CASES
The reduced rate of VAT and complex supplies
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine three recent VAT decisions that matter: Investment Trust Companies, G B Housley and NEC; as well as HMRC’s guidance on the implications of Skandia on UK grouping provisions.
Why nexus is the fount of VAT recovery.
The case of Terrace Hill (Berkeley) Ltd provides a further insight into the distinction between trading and investment.
Business purpose of a fountain
VAT reduced rate and e-books
The Childcare Payments Regulations, SI 2015/522, come into force on 1 June 2015. These regulations contain the detailed rules for operation of the new ‘tax-free childcare’ scheme introduced by the Childcare Payments Act 2014.
The Life Insurance Qualifying Policies (Statement and Reporting Requirements) (Amendment) Regulations, SI 2015/544, come into force on 26 March 2015.
Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.