HMRC’s latest guidance on VAT on self-storage provides little insight on the borderline issues which face many businesses, writes Graham Elliott.
The recent Pendragon case in the Court of Appeal might have cast some much needed clarity on the scope of the EU principle of abuse of rights in the context of VAT, comments Chris Bates.
Lee Squires and Fiona Bantock assess the recent VAT developments that matter, including the recent decisions in Pendragon, GSTS Pathology and PPG Holdings
Timothy Jarvis comments on the CJEU judgment in PPG Holdings concerning VAT recovery for pension funds.
Treatment of private use of goods as supply of services
Sales of vehicles under ‘contract purchase agreement’: time of supply
Abuse of law
Option to tax golf course: whether binding on partnership
The supply of land and property is a complex VAT area. Kevin Hall and Vaughn Chown provide your refresher guide to the rules, with examples
As per Value Added Tax (Education) Order, SI 2013/1897, supplying research to an eligible body, by an eligible body, is no longer exempt from VAT from 1 August 2013. This includes supplies made under a contract made before 1 August 2013.