Revenue & Customs Brief 10/13
David Anderson and Matthew Rees consider the Advocate General’s opinion in PPG Holdings, the latest case to consider whether defined benefit pension schemes are ‘special investment funds’ for VAT purposes.
HMRC has updated form VAT1 (application for registration) and the VAT1(Notes) to update references to land and property.
VAT focus with Shimon Shaw, who looks at the long-running Aimia case
VAT: whether the recipient of a supply may appeal
Bad debt relief: insurance payments
Repayments of amounts wrongly paid as VAT
Revenue & Customs Brief 09/13 sets out the VAT implications of regulatory changes governing remuneration of employee benefit consultants and others providing services to employers in connection with contract-based pensions.
Helen Lethaby reviews recent developments affecting the City, and reflects on the carrot and stick approach in last month’s Budget.
Lee Squires and Fiona Bantock assess recent developments, including the judgments in Commission v Ireland (VAT grouping infraction proceedings) and ITC (restitutionary claims against HMRC)