Place of supply of holiday accommodation
Construction works: part of old building retained
There have been two conflicting tribunal decisions on the recovery of overpaid VAT where a company either later joined or left a VAT group. Nick Skerrett and Gary Barnett analyse the decisions in Standard Chartered and MG Rover Group
Peter Mason answers a query on the problems with VAT groups in the case of a US banking client.
HMRC has issued Revenue and Customs Brief 22/14 to update its position following the CJEU’s decision in ATP PensionServices (C-464/12) and to extend the transitional period announced in Brief 06/14 which set out its position as a result of the decision of the CJEU in PPG Holding
Three men who conned several UK companies by pretending that they had entered into a £15m contract with Dubai’s Department of Tourism and Commerce Marketing to promote tourism in Dubai, have been jailed.
Claim to enforce directly effective EU right not subject to time limit
Fleming claims: is HMRC entitled to set-off?
Scottish independence would raise a host of new challenges for the UK tax system. Dominic Robertson considers the likely impact.
Gary Campbell provides a brief overview of the AG opinion in Skandia America Corporation USA, on the treatment of transactions in a VAT group with overseas members