Relevant charitable purpose
Following the BAA case, HMRC has shifted its position on the recovery of deal fees. In this practice guide, Alan Sinyor (Berwin Leighton Paisner) outlines the key principles of the approach which should now be considered.
The financial transaction tax inches closer, write Richard Croker and Anna Burchner (CMS Cameron McKenna)
The tribunal gets itself into a difficult position, writes Graham Elliott (Withers)
The government will waive the expected VAT of up to £1.1m from sales of the poppies used within the First World War commemorative installation at the Tower of London and make a charitable donation of an equivalent sum using some of the LIBOR fines collected from banks, chancellor George Osborne s
Customs classification and toys
Zero-rating on supplies to handicapped people
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) take a look at three recent VAT cases: Westinsure Group, Welmory and Huddersfield University; and the HMRC briefing regarding the Lok’nStore Group decision.
Julie Park (The VAT Consultancy) answers a query on cross-border supply and installation contracts