The outcome of EC infraction proceedings ‘could impact’ on how HMRC views the operation of the exemption
Reduced rate is ‘not permitted under EU law’
HMRC is 'investing more time and resources than ever to identify tax cheats'
Lee Squires and Fiona Bantock review the VAT developments that matter
Mixed supply cases can and do take a long time to sort out, says Vaughn Chown
Policy changes follow discussions at EU level
David Wilson sets out issues for advisers to consider this month.
In Littlewoods, the European court leaves it to the UK courts to decide whether compound interest is due on overpaid VAT. Stuart Walsh and Jake Landman suggest the judgment is hard to reconcile with previous CJEU case law.
HMRC has updated VAT Notice 700/56: Insolvency, replacing the May 2012 version. A new contact number for the Insolvency Helpdesk is the only change.
Time limit for assessment