VAT and similar taxes


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  • Supreme Court excludes investment trusts’ claims


    Submitted: 10 May 2017

    Nick Skerrett and Gary Barnett’s article for Tax Journal discusses the decision of the Supreme Court to restrict the right of a consumer to recover overpaid VAT directly from HMRC.

  • Input VAT recovery and planning agreements


    Submitted: 09 May 2017

    The Advocate General has suggested that input VAT incurred in relation to infrastructure repairs carried out for a local authority as a condition for planning approval may not be directly attributable to the use of the development by the developer.

  • VAT and unsuccessful bid costs


    Submitted: 05 May 2017

    The question whether a company can deduct input VAT incurred on an failed bid has been referred to the European Court of Justice (ECJ) by the Irish Supreme Court.

  • Recovery of overpaid VAT by customers direct from HMRC


    Submitted: 12 April 2017

    The Supreme Court has held that a consumer does not generally have a right to recover overpaid VAT directly from HMRC and must instead seek restitution from their supplier.

  • VAT and on-supplied insurance


    Submitted: 24 March 2017

    The Upper Tribunal has held that an on-supply of insurance at a small profit qualified as an exempt supply even though the recipient could not directly enforce the insurance.

  • VAT and tripartite supplies


    Submitted: 23 March 2017

    The Upper Tribunal has applied the approach set out by the Supreme Court decision in Airtours to two scenarios involving tripartite arrangements concerning provision of temporary workers and car repairs undertaken by an insurer.

  • Halifax abuse: burden of proof


    Submitted: 20 March 2017

    The First Tier Tribunal has followed dicta from the Upper Tribunal and held that the burden of proof for alleging Halifax abuse of law lies with HMRC.

  • Pensions stumbling block for FTT?


    Last Reviewed: 24 February 2017 / Submitted: 20 February 2017

    Press reports suggest that disagreements over the treatment of pension funds under the FTT proposal risk the future of the proposal.

  • Luxembourg 2017 tax reform approved


    Submitted: 30 January 2017

    On 14 December 2016, the Luxembourg Chamber of Deputies adopted draft law 7020 on the 2017 tax reform (the Tax Reform Law). This article outlines the main changes that the Tax Reform Law introduces, affecting both corporations and individual taxpayers.

  • Changes to the French FTT: 2017 Finance Act measures


    Submitted: 26 January 2017

    The 2017 Finance Act provides for the increase in the rate of French FTT to 0.3% from 01 January 2017 and its extension to intraday trading from 01 January 2018.

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