United Kingdom VAT: Charity exemption for show admittance – The Yorkshire Agricultural Society case 09 May 2023
BelgiumEuropean UnionFinlandFranceGreeceNetherlandsPortugalUnited Kingdom Ryan March 2023 Highlights 09 May 2023
United Kingdom HMRC Policy Paper: Change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists 06 May 2023
United Kingdom UT: The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group) 05 May 2023
United Kingdom FTT: Zaman – case remitted by Upper Tribunal to same panel of FTT after original FTT decision set aside (error as to burden of proof) 05 May 2023
United Kingdom FTT: Elbrook (Cash & Carry) Ltd – Denial of input tax on transactions connected with fraud, whether Elbrook knew or ought to have known transactions connected with fraud 05 May 2023
European UnionUnited Kingdom Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value 04 May 2023
United Kingdom VAT Inspections – How do HMRC choose which businesses to visit and what is “Connect”? 03 May 2023
United Kingdom VAT Inspections – How do HMRC choose which businesses to visit and what is “Connect”? 03 May 2023
United Kingdom FTT: YORKSHIRE AGRICULTURAL SOCIETY – Exemptions – Fund-raising events – VAT status of admission fees paid to ‘Great Yorkshire Show’ 03 May 2023
United Kingdom FTT: SPORTS INVEST UK LIMITED – place of supply of football agent services – transfer of player from Sporting Lisbon to Inter Milan in 2016 03 May 2023
United Kingdom FTT: INNATE-ESSENCE LIMITED (t/a THE TURMERIC CO) – food zero rating – whether a turmeric shot is standard rated as a beverage 03 May 2023
United Kingdom Claim a VAT-Related Payment if you Buy Second-Hand Motor Vehicles in Great Britain and Move Them to Northern Ireland for Resale 01 May 2023
United Kingdom Claim a VAT-Related Payment if you Buy Second-Hand Motor Vehicles in Great Britain and Export them to the EU for Resale 01 May 2023
United Kingdom Check which Records to Keep for Second-Hand Vehicles you Export to the EU for Resale 01 May 2023
United Kingdom Check which Records to Keep for Second-Hand Vehicles you Move to Northern Ireland for Resale 01 May 2023