The absence of a commencement order to bring amended landfill tax legislation into effect took landfill sites in Scotland outside the scope of landfill tax, HMRC said in Revenue & Customs Brief 06/12.
Hilary Stone reviews the concept of 'genuine economic activity' as a means to defend HMRC challenges.
Lee Squires and Fiona Bantock review the latest developments in VAT that matter, including those concerning supplies of staff, TOGCs and insurance, and cost sharing groups.
Peita Manon and Prabhu Narasimhan consider the availability of the UK’s TOGC treatment to ‘immediately consecutive transfers’ of business.
HMRC has updated Notice 48 (Extra statutory concessions relating to VAT and other indirect taxes); and Notices 704/1 (Tax free shopping in the UK), 701/21A (investment gold coins) and 701/32 (Burial, cremation and the commemoration of the dead).
Greg Sinfield and Lee Squires consider the Advocate General's Opinion in Littlewoods and the treatment of supplies of phonecards in Lebara, plus the Court of Appeal guidance in AXA and the CJEU judgment in Banca Antoniana.