European UnionUnited Kingdom Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods 27 May 2023
European UnionUnited Kingdom Understanding VAT Exposure in Clinical Trials with UK/European CROs 26 May 2023
United Kingdom HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021 26 May 2023
United Kingdom FTT: Sports Invest UK Limited – Place of supply of commission paid to agent by football club was Italy not the UK 25 May 2023
United Kingdom FTT: Yorkshire Agricultural Show – Admission fees fell within scope of exemption for fund-raising events 25 May 2023
United Kingdom Concerns over price rises for period products despite removal of tampon tax 22 May 2023
United Kingdom St Patrick’s International College Ltd and others – education – whether supplies exempt – no – taxpayer loss 22 May 2023
United Kingdom Yorkshire Agricultural Society – FTT – Supply of admission to show – whether exempt and whether assessment out of time 22 May 2023
United Kingdom HMRC Guidance: Fulfilment House Due Diligence Scheme registered businesses list 21 May 2023