INDIRECT TAXES

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...

More than one excise duty point?

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

Law firm Berwin Leighton Paisner (BLP) is running a case before the First-tier Tribunal, challenging HMRC’s application of the standard VAT rate to e-books, following the recent CJEU ruling in the Finnish case of K Oy on the VAT treatment of e-books on CD ROM and similar items.

E-books and the reduced rate of VAT