The cost sharing exemption and the ‘exact reimbursement condition’
Recovery of input tax not incurred
Taxable supplies by statutory body
HMRC v Lok’nStore Group
Brendan McGurk analyses the Patersons decision, in which the Upper Tribunal dismissed the appeal from a landfill site operator (LSO) for the repayment of landfill tax on biomass, and what this means for other LSOs
Lee Squires and Fiona Bantock examine recent VAT developments, including: the decisions in Sub One Ltd (t/a Subway) and Granton Advertising; recent legislation on electronic filing and the reverse charge for gas and electricity; and guidance from the EU VAT Committee on the small consignments exemption.
In Revenue & Customs Brief 25/2014, HMRC explains how it will deal with repayment claims following the recent CJEU decision in Bridport & West Dorset Golf Club (C-495/12).
In Revenue & Customs Brief 26/2014, HMRC describes data sharing measures being taken forward in the Small Business, Enterprise and Employment Bill, which was announced in the Queen’s Speech on 4 June and published on 25 June.
Relevant charitable or residential purpose