Supplies of holiday accommodation
William Watson recaps developments over the past year regarding the ability to recover VAT on services supplied in connection with the management of defined benefit pension schemes, in light of the PPG case.
The European Commission’s VAT Expert Group has published a set of broad common principles for establishing the ‘definitive VAT system’ for intra-EU supplies of goods by 2019.
Holding companies and input tax recovery
Fleming: extension of a claim was a new claim
Graham Elliott comments on the Suffolk Constabulary VAT case
HMRC is publicising its new mini one stop shop (MOSS) VAT service for businesses supplying digital services across the EU. Businesses will be able to register for VAT MOSS from October 2014.
VAT repayment claim by the recipient of a supply
VAT on discount cards