VAT and similar taxes


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  • Brexit casts further doubt on the FTT


    Submitted: 22 September 2017

    Member States are concerned over the impact of introducing an FTT on their ability to attract post-Brexit business.

  • 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.

  • Recharging insurance costs and VAT Restricted access


    Last Reviewed: 24 March 2017 / Submitted: 18 January 2013

    The ECJ has held that the recharging of insurance costs by an equipment lessor to a lessee qualifies as an exempt supply of insurance, separate to the supply of leasing.

  • 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.

  • Adecco and supplies of workers: a temporary result?


    Last Reviewed: 23 March 2017 / Submitted: 29 January 2016

    Nick Skerrett’s Tax Journal article considering the implications of the decision in Adecco concerning the VAT liability associated with the introduction of temporary workers to clients, and which is diametrically opposed to the earlier 2011 decision in Reed Employment.

  • 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.

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