No charge
In a world where taxes seem as inevitable as the sunrise, even the most seemingly straightforward situations can lead to perplexing legal puzzles. Take, for instance, the case of a lawyer providing services free of charge. The question arises: are his services still subject to VAT?
Picture this: You lounge in your pyjamas all day, basking in the glory of doing absolutely nothing. Yet, the taxman comes knocking on your door, demanding a slice of your non-existent productivity. Sounds absurd? Welcome to the whimsical world of tax law.
The crux of the matter lies in the interpretation of VAT regulations. Is a free legal service akin to a ‘supplied service free of charge’ within the confines of Article 24(1) of the VAT Directive? This is a recent question raised to the ECJ.
In the case, the lawyer provides pro-bono services for the defendant, and when he wins the case, the court sentences that the lawyer is compensated for his fees. The question is if this means that the lawyer (thus) receives a compensation for his services?
In a world where doing nothing all day doesn’t exempt you from taxation, and where even acts of generosity can trigger a tax audit, one can’t help but marvel at the absurdity of it all. Perhaps it’s a reminder that when it comes to taxes, life is often stranger than fiction.
So, as we navigate the labyrinthine corridors of VAT, let’s not forget to appreciate the comedy of errors that often accompanies it. After all, in the grand comedy of life, even the taxman has a sense of humour…or so we hope.
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
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WORLD
- Global VAT Guide: January 2024
- European Commission Determines Canada’s Reporting Rules for Digital Platforms are Equivalent to DAC7
- Maximizing VAT Returns: Transforming Receipts into Revenue with Clever Hacks
- E-Invoicing & E-Reporting developments in the news in week 6/2024
- PE Watch | Latest developments and trends, February 2024
- VAT Reporting
- VAT Return-VAT Refund
- B2B e-Invoicing and Benefits of a Streamlined Invoicing Process
- VATupdate Collection – Looking at uncertainties … VAT (and Customs) and Transfer Pricing
- Tax Master Data Management: 5 Reasons It Should be Your Priority in 2024
- Understanding Indirect Tax: Role of Tax Professionals and Differences from Direct Tax
- Understanding the Differences: Direct vs. Indirect Tax and Their Importance for Companies
- Navigating Global Private M&A: A Comprehensive Guide to Laws and Regulations in 40…
- eInvoicing & eReporting: Insights and Imperatives
- Introduction into SAP S/4HANA On-Premise & Cloud
- Roadmap to VAT Compliance: e-Invoicing in Belgium Webinar Recap
- 9th Africa Tax Symposium in Nairobi (May 29-31, 2024)
- Webinar GlobalVATCompliance – VAT on Digital Services in Latin America for Non-Resident Companies (Feb 28, 2024)
AFRICA
- Tax Refund on Value Added: Egyptian Tax Authority Guidelines and Supporting Documents
- Egyptian VAT law in English
- AGI President Applauds Bawumia’s Proposal to Streamline VAT and Other Taxes for Businesses
- Government Suspends Implementation of 15% VAT on Electricity
- Enacted Tax and Customs Measures in Ghana’s 2024 Budget
- Ghana Revenue Authority Implements New Tax Laws and Amendments
- Government Seeks IMF Permission to Cancel 15% VAT on Electricity, Reports Say
- Government Drops VAT on Electricity, Seeks IMF Assistance for Revenue Shortfall
- Tax and Customs Incentives for Gas Sector
- Tax and Customs Incentives for Nigeria’s Gas Sector: Circular by Ministry of Finance
- Senegal Implements VAT on Foreign Digital Services from April 2024
- Senegal Implements VAT on Cross-Border Digital Services Starting April 2024
- Budget 2024: Sierra Leone Increases GST Registration Threshold
- Budget 2024: Sierra Leone Imposes Tax on Digital Sector
AMERICAS
- Bahamas Implements New Tax on Cruise Line Private Islands, Impacting Passengers and Industry
- Government Plans VAT Reform to End Tax-Free Status for Cruise Islands
- Understanding Gross Negligence Penalties: How They Work and How to Defend Against Them
- Canada Sales Tax: Winter 2024 – Consider a Voluntary Disclosure for Errors in Your GST/HST Reporting
- Canada trade compliance verification list update — January 2024
- Tax Authority Extends Deadline to Implement Electronic Invoicing Technical Annexes, Electronic Equivalent Documents
- Colombia officially postpones mandatory issuance of new electronic document types
- The DIAN has published a N°8 Resolution to fully regulate the Electronic Invoicing System
- Ecuador’s President Noboa Secures VAT Hike Despite Legislative Impasse
- Ecuador to Increase VAT to 13% to Fund Fight Against Criminal Gangs
- Ecuador Congress Fails to Block President’s VAT Hike Decision
- Ecuador 3% VAT rise Mar 2024 stalemate
- Ecuador President Vetoes National Assembly’s Rejection of VAT Rate Increase
- Ecuador’s Dollar Bonds Surge as President Noboa Pushes for VAT Hike
- Ecuador’s President Noboa Urges VAT Increase Despite Congressional Rejection
- Ecuador VAT rise Mar 2024 update
- Implementation of New Electronic Invoicing System in Paraguay: Decree No. 872
- Paraguay Tax Agency Extends Deadline for Mandatory Electronic Invoicing
- Paraguay Extends Mandatory Electronic Invoicing Deadline for New Taxpayers until 2025
- Vermont Updates Sales and Use Tax Guidance for Nonprofit Organizations
- Iowa Department of Revenue Adopts Rule for Streamlined Sales and Use Tax Agreement
- Iowa Department of Revenue Adopts Rule for Biodiesel Producers’ Sales and Use Tax Refunds
- 3 Trending Sales Tax Issues of 2024: Pre-Wayfair Fallout, Marketplace Facilitators, and Nexus Activities
- Preparing for a Sales Tax Voluntary Disclosure Program: Best Practices and Strategies
- Taxability of Live Online Classes under Washington Sales and Use Tax Explained
- States with Highest and Lowest Average Combined State and Local Sales Tax Rates
- The Impact of Ever-Changing Sales Tax Rates on Compliance and Business Operations
- Ohio: Proposed Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit…
- Minnesota: Updated Bulletin Addresses Taxation and Sourcing of Telecom and Pay Television Services
- California: Input on Tax Issues Related to Technology Transfer Agreements May Be Submitted through March 15
- Hot Topics: Sales Tax Rates
- PwC: US Indirect Tax Digest – February 2024
- 6 Sales Tax Filing Mistakes Businesses Commonly Make
- An In-Depth Analysis of Florida’s Sales Tax Exemptions: Review, Retention, and Repeal
- California Supreme Court Upholds Citizen’s Tax Initiative to Increase Alameda County Sales Tax as…
- Remote Retailers Held Liable for Tax Collection in Washington: Lessons from Orthotic Shop…
- State and Local Sales Tax Rates: Trends, Rankings, and Impact on Consumer Behaviour
- Arkansas Denies Sales Tax Exemption for Lease of Pallets, Upholds Short-Term Rental Tax
- Expansion of Sales and Use Tax Exemptions for Data Processing Enterprises in Mississippi
- Determining Multistate Sales Tax Obligations: 4 Steps for Your Company
ASIA-PACIFIC
- Govt Reduces Duty, VAT on Four Essentials, including Rice, Edible Oil
- Insurers propose tax and VAT exemptions to boost health and life insurance sectors
- Tax-Free Management Measures for Imported Goods in Hengqin Guangdong-Macao Deep Cooperation Zone
- Announcement on the Continued Implementation of the Pre-collection Rate of Land Value Added Tax…
- Notice from Yunnan Provincial Taxation Bureau on the Upgrade of VAT Invoice Management System 2.0
- India Extends Consultation on Updating GST Rate Schedule for Services
- Beware of Fake GST Summons: Verify and Report Suspicious Communications to Avoid Fraud
- Kerala Implements 28% GST on Online Gaming: A Game-Changing Era of Regulation
- Rajasthan GST Department Introduces Amnesty Scheme 2024 for Tax Rebate and…
- India Updating GST Rate Schedule For Services
- GST, Excise, VAT Revenue Crosses ₹30K cr
- Gujarat Witnesses Over 9,000 Cases of GST Evasion in Last Four Years
- Withdrawal of Block on E-Way Bills Generation without e-Invoice or IRN in India
- Interim Budget 2024: India Proposes Mandatory Registration of Input Service Distributors…
- GST fake invoices: Govt to do away with edit option to revise output liability, says Revenue Secretary
- Bail Granted on Condition of Deposit with GST Authorities
- Government to Remove Edit Option for GST Invoices to Curb Fake Invoicing
- Japan’s Lower House Considers Bill to Amend Tax Laws, Including New Consumption Tax for Digital Services
- Japan Implements Stricter Consumption Tax Rules for Non-Residents
- The Methods of Sending the Decision on the Restriction of the Issuance of Invoices in Electronic Form will Change
- President supports business position against VAT increase
- Release of Software Development Kit for MyInvois System (API)
- Malaysia e-invoicing Aug 2024; pilot update
- Malaysia’s Income and Indirect Tax Developments: February 2024 Update on E-Invoicing and More
- Malaysia to Begin Pilot Phase of CTC Clearance Model in May 2024
- E-invoicing system pilot announced by Malaysian authorities
- Pilot Phase starting in May 2024
- Mandatory CTC Electronic Invoicing model in Malaysia as of August, 2024
- Pakistan Taxpayers Must Request Extensions for Electronic Invoices Until Software Providers are Approved
- Pakistan Introduces New Single Sales Tax Return and Portal for Taxpayers
- 13% Sales Tax Imposed on Insurance Services in Sindh for 2024
- Philippines VAT on digital services non-residents update
- Senate Bill Seeks to Impose VAT on Netflix and HBO in the Philippines
- Senate Bill Proposes 12% VAT on Digital Transactions, Including Foreign Online Marketplaces
- Economy Improving, VAT can be Reduced
- Global Digital Operators Must Pay VAT According to Sri Lankan Tax Laws
- Sri Lanka VAT on books makes knowledge unaffordable
- Thailand Joins the Few Countries Offering Crypto Tax Breaks
- Thailand Exempts Crypto Trading from VAT, Boosting Growth in Digital Asset Sector
- Thailand Boosts Crypto Industry with VAT-Free Trading, Encourages Digital Asset Market Growth
EUROPE
- Websites of Tax Administrations in the EU Member States and some other European countries
- Amendment of EU-Norway Agreement on VAT Cooperation: Enhancing Fraud Prevention and Recovery
- ECJ C-794/23 (Finanzamt Österreich) – Questions – Requirement to pay VAT that was…
- ECJ C-733/22 (Valentina Heights) – Judgment – The eligibility for a reduced VAT rate for hotels cannot be contingent upon possessing a categorization…
- ECJ Case C-733/23 (Beach and bar management) – Questions – Legal Challenges: Business…
- ECJ Case C-744/23 (Zlakov) – Questions – Whether the provision of a legal service free of charge is a ‘supplied service free of charge’
- ECJ case C-785/23 (Bulgarian posts) – Questions – Status of a universal postal service
- 1002 ECJ VAT Cases are now available on www.vatupdate.com
- Comments on ECJ C-733/22: Valentina Heights’ VAT Dilemma: ECJ Ruling & Fiscal Neutrality
- Comments on ECJ C-442/22: VAT fraud committed by employee: employer is not liable for VAT under certain conditions
- Adient: VAT fixed establishment and the limited power of tax authorities
- Agenda of the ECJ VAT cases – 5 Judgments, 1 Hearing announced till March 7, 2024
- New ECJ VAT Case – C-101/24 (Xyrality) – No details known yet
- New ECJ VAT Case C-72/24: Elliniko Dimosio kai Anexartiti Archi Dimosion Esodon
- ECJ Customs – C-782/23 (Tauritus) – Questions – Customs Valuation Debate: Seeking Clarity
- ECJ Judgment on Luxembourgish VAT Rules for Director Services (C-288/22)
- ECJ Case C-726/23 (Arcomet Towercranes) – Questions – Are Transfer Pricing Settlement invoices a Supply of Services?
- European Court of Justice Opinion on Romanian VAT Place of Supply Rules
- Understanding the EC Sales List: Key Insights for Intra-EU Tax Declaration and Compliance
- CBAM First Report with 30-Day Extension: No Sanctions for Technical Difficulties
- Technical Issues Resolved: Updates on CBAM Transitional Registry and Import Control System 2 (ICS2)
- Understanding VAT ID: A Comprehensive Guide to the Value-Added Tax Identification Number
- Simplifying Reporting Process: CBAM Tax Introduces Default Values for Emission Reporting
- DAC7 and Digital Content Creators: Opaque transparency for influencers, streamers and other content creators?
- Commission Urges Germany to Comply with EU VAT Rules on Private Tuition Services
- European Commission Opens Infringement Procedure Against Greece Over Excise Duty Exemption for Tax-Free Shops at Non-EU Borders
- Commission Calls on Greece to Remove Excise Duty Exemption for Tax-Free Shops at Land Borders
- European Commission Closes Infringement Procedure Against Italy for Unlawfully Excluding Certain Transactions From Scope of VAT
- Joint Operation by OLAF and Italian Customs Uncovers 18 Million Euro VAT Evasion
- Belgium’s mandatory e-invoicing to apply from 1 January 2026
- Belgium Approves Mandatory B2B e-Invoicing
- This Month in Indirect Tax: Belgium wants ViDA Progress during EU Presidency
- Belgian Chamber of Representatives Approves Mandatory Electronic Invoicing
- Belgium Approves Mandatory B2B E-Invoicing, Effective January 2026
- Update: Chamber approves mandatory B2B e-invoicing, effective from 1/1/2026
- Return of bank statements confirmed by FOD Financien in Q1 2024
- Belgium: Parliament approves new law project to introduce e-invoicing mandate from 1 January 2026
- Introduction of deferred import VAT and increased registration threshold
- Bulgaria VAT Measures for 2024 and Increased Registration Threshold for 2025
- VAT Rate Error: Who is Responsible for the Difference?
- Update on Simplification of VAT Rates for Food and Agricultural Production – Public Consultation Results
- Reduced Rates for Animal Feed – Update on Simplification of VAT Regime
- Reduced VAT rate of 5.5% applicable to video game competition entry fees (law n° 2023-1322)
- Reduced rates – Products for human consumption
- VAT Rates for Agricultural, Fishing, Aquaculture, and Poultry Products – Updated Information
- Summary of applicable rates for take-out or delivery of prepared food products for immediate…
- France’s e-invoicing reform : delayed but not dead!
- VAT & Artworks: Updates on the 2024 Finance Law
- Updates on French VAT Reform, Official Guidelines on Bundled Supplies, and Changes in Art Market VAT
- France-EU Directive: Fighting VAT Fraud with Transparent Cross-border Payments
- German VAT exemption for Private Tuition Services in conflict with EU VAT rules?
- EU Quizzes Germany On VAT Rules For Education Services
- Commission calls on Germany to comply with EU VAT rules on private tuition services
- Supplemental Claims for Income Tax and VAT: Consequences and Options for Airbnb Landlords
- FAQ: VAT Treatment of Donations – Questions and Answers
- FAQ: Temporary Reduction of VAT on Gas Deliveries via the Natural Gas Network
- Online marketplace operators in Germany can legally check the VAT ID of their sellers
- Germany’s E-Invoicing Mandate: FAQs and Information for Businesses and Taxpayers
- Lower VAT on gas may not expire until the end of March
- Non-application decree issued by Federal Ministry of Finance regarding input VAT deduction for development facilities
- Germany Implements VAT Exemption for Management of Alternative Investment Funds
- Treatment of Parking Space Management Contracts for VAT Purposes; ECJ C-90/20
- No Choice of Taxation Method: Precedence of VAT Refund Procedure over Regular Taxation
- The Compatibility of Late Payment Interest on VAT with Union Law
- Greece’s VAT Return Submission and Tax Determination Rules on myDATA Platform
- Greece Provides Rules on Submission of VAT Returns and Determination of Tax from Transmission of Data on the myDATA Platform
- Greece Extends Initial DAC7 Reporting Deadline
- Greece Extends VAT Suspension on New Buildings
- Reversal of Temporary VAT Rates in Greece for Specific Categories
- Former Notary Convicted in Germany for VAT Fraud on Luxury Cars: Announcement by AADE – e-ETKA – Ministry of Finance – DYP – EU Union, etc.
- e-Tax Compliance in Greece: Update on MyDATA Invoice Declaration and Implementation
- Greece Extends DAC7 Reporting Deadline for Digital Platform Operators
- Details of VAT declaration lock – Decision published in the Official Gazette
- Compulsory completion of income and expenses in VAT declarations from 1.1.2024
- VAT Declarations to Be Pre-Filled, Deviation Allowed Up to 30% of Income, Expenses
- 5 Initiatives of the Ministry of National Economy and Finance for Real Estate
- Monday’s Comment – myDATA Controls with Subjective Perception
- Theoharis: No further adjustment period expected in the use of the myDATA system
- Hungarian eVAT system (eÁFA) – online platform to facilitate the automatic exchange of…
- Hungarian Government Ready to Launch e-VAT Regulations on M2M API
- Determination of Flat-rate Exchange Reduction for Non-business Income in Campione d’Italia
- CBAM First Report Extended by 30 Days: No Sanctions for Technical Difficulties
- VAT settlement for farmers with possible adjustments: recovering credits in the first settlement
- VAT Reduction in the Hotel Sector: Quality of Services Over National Classification
- Campione d’Italia: Local Consumption Tax (ILCCI) Rate Increase
- Italy: Updates on Deadline Extension and Submission Methods for Digital Platform Operators
- Italy Tax Agency Clarifies VAT Variation Note and Deduction Rules for Negative Invoices
- Italy Raises VAT Rates on Certain Products, Including Feminine Hygiene and Baby Products, in 2024
- Ministry of Economy and Finance Increases Rates of Local Consumption Tax for Campione d’Italia
- Exiting Cash VAT with Ordinary Deduction: No Need to Redetermine Credit for Previous Settlements
- Italy Extends Initial DAC7 Reporting Deadline for Tax Exchange Rules Implementation
- Fact check: VAT in Healthcare and Medical Services
- Fact Sheet VAT Fact Check 1
- Malta Implements Reduced VAT Rate for Short-Term Hiring of “Pleasure” Boats
- Malta Exempts Supplies Made by Non-Profit Organizations from VAT
- New 12% VAT Rate in Malta for Chartering Activity and Other Services in 2024
- Supreme Court: Definition of Building Site and Tax Exemption for Unbuilt Land
- Supreme Court: VAT Exemption for Sale of Partially Demolished Building on Land
- Tax Liability of Directors for VAT: Court Decision and Reduction of Liability
- Tax Appeal Granted: Reimbursement Mistake Creates Legal Precedent
- Ruling on VAT liability for separate collection of packaging waste by municipality
- Failure to submit a VAT return does not allow objections and appeals
- Changes to Dutch VAT Group Scheme in 2024 Impact Foreign Businesses
- Taxed delivery to private individual if they pay with voucher from platform
- X and Y form a VAT group, while Z does not, according to the court.
- No Reduced VAT Rate for ‘Smart’ Incontinence System, Zeeland-West-Brabant Court, 26 January 2024
- VAT Treatment of Land Parcel with Building and Nature Area as a Single Taxable Transaction
- Tax Court Rules in Favor of Taxpayer in Dispute Over Packaging Waste Collection Services
- Tax advisors and accountants seek clarity from tax authorities on reverse charge situations
- Increase in Fraudulent Payment Requests by Banks, Tax Authorities, and CJIB in 2023
- No reduced VAT rate for incontinence system
- Poland to Hold Consultations on Mandatory Electronic Invoicing System
- Scheduled Maintenance on Test Environments of the National e-Invoice System
- Ministry of Finance Announces Consultations on the Implementation of KSeF
- Understanding CBAM: Criteria, Reporting Obligations, and Implications for Importers
- Consultations on KSeF moving forward
- Service works on the pre-production (Demo) and production environment of the National e-Invoice…
- Value-added tax in Poland | eBook
- VAT Consequences of Issuing False Invoices by Employees
- Poland to Reveal New KSeF Mandate Start Date in April-May 2024
- Discussions on Implementation of Polish e-Invoicing System (KSeF) to Begin Soon
- Swimming Lessons Exempt from VAT – Director’s Disagreement and Court Ruling
- Ideas for amendments to the KSeF regulations
- Lack of Right to Recover VAT Tax in Connection with Project Aimed at Enhancing…
- Return of the VAT problem for gastronomy: Fast food products taxed at 8% or 5%?
- Checking is Good, Trust Even Better, But…Not Included in VAT
- Foreign delivery with installation without Polish VAT?
- Liability of Board Members for VAT Arrears: CJEU Referral in Poland
- Does preparing a correction of JPK_V7M extend the VAT refund deadline?
- New KSeF obligation date to be announced by the end of Q2 2024
- Polish Government Starts a Consultation After Postponement in e-Invoice Regulation
- Poland Initiates Consultation on KSeF System Following E-Invoicing Delay
- Poland to Impose VAT on Ukrainian Vegetable Oil, Cap Sugar Imports
- VAT on bank certificates: Authorities deny exemption despite conflicting court rulings
- Potential Consequences of Lower VAT for Beauty Services: EU Commission Warning
- Annual adjustment of input tax in VAT and CIT based on sales structure
- Bank account freeze is not enough to remove from VAT register
- Connections between companies do not determine where VAT is located
- VAT Exemption for Management Companies in Portugal: ECJ Ruling and PTA’s Position
- Highlights of indirect tax measures in 2024 budget law and other recent legislation
- Zero VAT Rate Applies to Cross-Border Fuel Supplies Under Agency Agreement, Ministry of Finance Says
- FNS Russia clarifies VAT exemption for catering services in new regions without considering average salary
- New regions exempted from VAT requirements for catering businesses
- Tax exemption on catering services for organizations from new regions on preferential terms
- When can a hotel apply a 0% VAT rate to “buffet” services?
- Spain Implements EU Directive DAC7 via Royal Decree No. 117/2024
- Amendment of VAT, electricity and electricity production tax in Decree 1/2024
- Spain Implements EU Directive on Automatic Exchange of Financial Account Information for Digital Platform…
- Government Approves DAC7 Tax Models, Registration, Reporting, Filing Obligations of Digital Platforms
- Temporary reduced rates in Spain for 2024
- Transmission of Assets Excluding Certain Contracts and Accounts (TOGC)
- CBAM Registration Access: Granting Power of Attorney for Online Procedures
- Tax implications of selling crushed plastic waste: application of the reverse charge rule
- Taxation of live event streaming service on an online internet platform
- NFTs: Unique Digital Assets Granting Usage Rights to Buyers
- Exemption of VAT for non-urbanized or under development lands
- Spain Publishes Regulations for DAC7 Reporting Requirements
- Penalties for Non-Compliance with Fiscalization Requirements in Spain
- Approval of Models 040 and 293: Digital Platforms
- Sweden Tax Agency Clarifies Division of Input VAT in Recent Statement
- Update: Division of Input VAT for Transactions between Establishments
- Division of Input VAT based on new tax authority’s decision
- Decision: Division of input value added tax
- Swiss Tax Agency Releases Updates on Future Tax Laws and Regulations
- Hurdles to Input VAT Deduction: Ruling on Deductibility of Consultancy Services in Shareholding Sale
- Challenges in Input Tax Deduction (Not Only) in Transaction Context
- Actions to Take if a Company is Listed as a High-Risk VAT Payer: What Should Be Done?
- Repetition of Data Table Submission by VAT Payer: Explaining the Process and Benefits
- Determining the Scope of Supply of Goods/Services for VAT Registration in Commission Agreements
- Consequences of Blocking VAT Payer’s PN Registration in Active Combat Zone
- How to calculate VAT for commission trading?
- Do VAT liabilities accrue when writing off intangible assets?
- How to fix an error in Annex 4 to the VAT declaration: details from the SFS
- VAT Repayment Dispute: Bollinway vs. HMRC
- Customs rules govern refunds of overpaid import VAT, says First-tier Tribunal
- VAT: Input Tax Claim on Land Rovers in Three Shires Trailers Case
- Updates to VAT Grouping and Divisional Registration Guidance: What You Need to Know
- REVIVE CORPORATION LTD v Revenue & Customs: VAT Fraud and Knowledge of Connection
- Supplier of cosmetic services faces £1.6 Million VAT bill following dispute with HMRC
- IoM Expands VAT Relief For Energy Saving Materials
- Widening the Scope of Temporary Zero-Rate of VAT for Energy-Saving Materials
- VAT exemption for bay plants under 50cm without clipping or shaping.
- Changes to Agent Authorisation for VAT by HMRC
- Update: Changes to Repayment Interest on VAT Credits and Overpayments
- Are Freemasons’ Aims Philanthropic? The United Grand Lodge UT Case: Latest Court Update
- Extension of VAT Relief for Energy-Saving Materials to Charitable Buildings and Additional…
- VAT Treatment of Serviced Apartments: The Realreed Limited Case – Latest Court Ruling
- Understanding Electronic Sales Suppression (ESS) and Making a Disclosure: HMRC Guidance
- VAT Rules for Business Gifts and Samples: Implications for Social Media Influencers
- Updated Guidance on Alternative Dispute Resolution for Tax Disputes with HMRC
- Appeal Dismissed: Tax Treatment of Sports Nutrition Products as Confectionery
- Supplier of Cosmetic Services Faces £1.6 Million VAT Bill After Dispute with HMRC
- Appeal Dismissed: Denial of Input Tax Deduction on Purchase of Labour for VAT Fraud
- Appeal against HMRC’s Decision on VAT Conversion of Commercial Vehicle to Car
- Challenging an HMRC VAT Assessment: A Guide to Contesting Unjust or Incorrect Assessments
- A Comprehensive Guide to Navigating the DIY Housebuilders’ Scheme in the UK
- UT overturns floorspace-based VAT override for Hippodrome Casino Ltd
- Home battery systems VAT slashed to zero
MIDDLE EAST
- ZATCA announcement as wave 4 approaches the end
- VAT Treatment of Private Educational Services in Saudi Arabia: ZATCA Clarifies Guidelines
- ZATCA Introduces New Rules for Bonded Zones in Saudi Arabia
- SWIFT Messages Accepted for VAT Documentation and Input VAT Recovery
- VAT Public Clarification: Recovering Input Tax on SWIFT Messages for Financial Institutions
- UAE Allows Financial Institutions to Recover Input VAT based on SWIFT Communications
