United Kingdom HMC Guidance: Claim a VAT refund as an organisation not registered for VAT 09 August 2023
MalaysiaUnited Kingdom UK Privy Council decides Mauritian VAT Case on Non-Refundable Fees 09 August 2023
United Kingdom Taxpayer Succeeds in Upper Tribunal Case Providing Opportunities for Increased VAT Recovery on Transaction and Corporate Restructuring Costs 08 August 2023
European UnionUnited Kingdom Flashback on ECJ cases C-3/97 (Goodwin and Unstead) – A supply of counterfeit perfumes is subject to VAT 06 August 2023
European UnionUnited Kingdom Flashback on ECJ cases C-4/94 (BLP Group) – No input VAT deduction on exempt transaction, even if ultimately a taxable transaction is carried out 05 August 2023
United Kingdom UT: Caerdav Ltd – importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation 03 August 2023
United Kingdom UT: Hotel La Tour Ltd – sale of shares – proceeds of sale used to fund taxable activities 03 August 2023