European UnionUnited Kingdom Flashback on ECJ cases C-275/01 (Sinclair Collis) – Cigarette vending machines installed in business premises – Exemption from rental of immovable property 03 August 2022
European UnionUnited Kingdom Flashback on ECJ Cases – C-520/10 (Lebara) – Sale of Lebara calling cards constitutes one delivery to distributor 02 August 2022
United Kingdom HMRC Process Change – Direct VAT Assessments for Online Marketplace Traders Beginning in September 02 August 2022
United Kingdom Mid-Ulster DC: municipal sports facilities and competition in Northern Ireland – UT 02 August 2022
United Kingdom LITRG warns newly registered traders not to overlook digital tax registration 31 July 2022
European UnionUnited Kingdom Flashback on ECJ cases C-267/00 (Zoological Society) – Exemption of services linked to sports and cultural services to be interpreted strictly 30 July 2022
United Kingdom HMRC VAT Taxable Person Manual: Agency and disbursements: how to distinguish agency: the six indicating factors 29 July 2022
United Kingdom Sunak slammed for ‘screeching U-turn’ as ex-Chancellor vows to scrap VAT on energy bills 27 July 2022
European UnionUnited Kingdom Four New Infringement Procedures Launched Against the UK Regarding Protocol on Ireland/Northern Ireland 27 July 2022
United Kingdom Zero rating of Charitable Use Buildings – Complexity of VAT rules catch a Charity out 26 July 2022
United Kingdom Making VAT Digital – New VAT registrations from 1 August get automatic sign up 26 July 2022
United Kingdom HMRC change in process for Online Marketplace Traders – Direct VAT Assessments from September 26 July 2022
United Kingdom An Insulated Roof or Insulation for Roofs? Energy Saving Materials and the VAT Relief 26 July 2022
United Kingdom FTT: LYNTON EXPORTS (ALSAGER) LIMITED – Denial of input tax under the Kittel principle 26 July 2022
United Kingdom VAT’s trickiest borderline – HMRC Brief 10 (2022) on business and non-business activities 26 July 2022
European UnionUnited Kingdom EU infringement procedures against UK on Northern Ireland Protocol VAT and customs failures 25 July 2022
European UnionUnited Kingdom Flashback on ECJ Cases C-384/04 (Federation of Technological Industries and Others) – Jointly and severally liability of the payment of VAT 24 July 2022