VAT and similar taxes

Latest

1 to 10 of 353
  • DPAS: VAT exempt payment payment services revisited

    Article

    Submitted: 25 April 2018

    Simmons & Simmons article for Tax Journal looks at the Advocate General’s opinion on the scope of the VAT exemption for transactions concerning payments or transfers in the context of payment administration services provided to a debtor.

  • Abuse and economic reality: Newey remitted

    Article

    Submitted: 19 April 2018

    The Court of Appeal has remitted the long-running Newey case back to the FTT for reconsideration of the question whether the arrangements entered into were abusive.

  • Tax Journal VAT Briefing for April 2018

    Article

    Submitted: 16 April 2018

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

  • VAT recovery and non-taxable investment activities

    Article

    Submitted: 12 April 2018

    The Court of Appeal has referred to the ECJ questions concerning the ability of a business to recover input VAT on management services incurred in relation to non-taxable investment activities used to part finance the wider economic activities of that business.

  • Treasury Committee and Sub-committee inquiries into aspects of the tax system

    Article

    Submitted: 29 March 2018

    The Treasury Committee and Sub-Committees have commenced three separate inquiries into the VAT system, tax avoidance and evasion and HM Revenue and Custom's (HMRC) conduct of tax disputes.

  • Cost sharing exemption limited to public interest activities

    Article

    Last Reviewed: 23 March 2018 / Submitted: 25 September 2017

    The cost sharing exemption from VAT for groups engaged in exempt activities is limited to persons carrying on activities in the public interest.

  • AXA Denplan and VAT exempt payment services revisited

    Article

    Last Reviewed: 23 March 2018 / Submitted: 22 September 2016

    Further questions have been referred to the ECJ concerning the scope of the VAT exemption for transactions concerning payments and transfers in the context of payment administration services provided to a debtor.

  • VAT briefing for March 2018

    Article

    Submitted: 15 March 2018

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

  • EU infringements proceedings in relation to UK VAT treatment of commodity derivatives

    Article

    Submitted: 09 March 2018

    The EU Commission has commenced infringement proceedings against the UK in relation to the application of zero-rating to certain transactions in commodity derivatives under the Terminal Markets Order.

  • VAT grouping and partnerships

    Article

    Submitted: 02 March 2018

    HMRC is informally consulting on a potential restricted extension of the VAT grouping rules to certain partnerships and individuals.

1 to 10 of 353