VAT and similar taxes

Latest

1 to 10 of 369
  • VAT and supplies of temporary workers

    Article

    Submitted: 02 August 2018

    Supplies of temporary workers by an employment business to a client amounted to supplies of staff on the full consideration for which VAT was chargeable.

  • VAT prepayment procedure not contrary to EU law

    Article

    Submitted: 27 July 2018

    UK rules requiring payment of VAT before a person can appeal against an assessment to VAT are not contrary to EU law.

  • Un redressement en matière de prix de transfert peut-il avoir une incidence sur la CVAE ?

    Article

    Submitted: 26 July 2018

    ​Un redressement en matière de prix de transfert peut avoir une incidence automatique sur la CVAE, selon le Conseil d’Etat.

  • AXA revisited: VAT exempt payments or transfers

    Article

    Submitted: 26 July 2018

    The services of a payment plan administrator in arranging for payments between dental customers and dentists was not an exempt supply of payment or transfer services but rather standard rated administrative services.

  • VAT and holding companies: involvement in the management of a subsidiary

    Article

    Submitted: 25 July 2018

    A holding company making taxable supplies of property to a subsidiary was involved in the management of that subsidiary and was able to obtain input VAT recovery in relation to costs incurred in acquiring its shareholding in that subsidiary.

  • Tax Journal VAT Briefing for July 2018

    Article

    Submitted: 23 July 2018

    Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.

  • VAT groups and repayments: Supreme Court decision

    Article

    Submitted: 12 July 2018

    The UK VAT grouping rules should not be construed as making the VAT group a taxable person separate to the representative member and, as such, the right to claim repayment of VAT lies with the representative member of the group for the time being.

  • BPP: VAT and printed materials connected with services

    Article

    Submitted: 04 July 2018

    Supplies of printed course materials were not excluded from zero-rating in circumstances where those materials were available from separate suppliers and were bought and used in significant numbers independently of the course concerned.

  • Tax Journal VAT Briefing for June 2018

    Article

    Submitted: 13 June 2018

    Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.

  • Input VAT on advance payments on account

    Article

    Submitted: 12 June 2018

    A person is entitled to input VAT credit for a payment on account in circumstances where the supply never takes place and a refund of the deposit paid is not possible due to the fraud of the supplier.

1 to 10 of 369