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Weekly VAT News

DateSubjectSummary
17/04/2014Rights of taxpayers after leaving a VAT groupThe First-tier Tribunal recently re...
14/04/2014Court of Appeal judgment in bad debtThe Court of Appeal has rejected British Telecommunication’s £62m claim for VAT bad debt relief (BDR) relati...
07/04/2014Air Passenger Duty: Ryanair loses caseThe Court of Appeal has upheld the decision of the Upper Tribunal i...
28/03/2014Compound interest is payable on repayments..Henderson J has delivered his judgment in the case of Littlewoods Retail Li...
24/03/2014Supreme Court consider Pendragon “abuse” caseThe Supreme Court has granted HMRC's application for leave to appeal against the Court of Appeal's decision...
19/03/2014Budget Special - 19 March 2014With effect from 1 May 2014, businesses in the telecoms and broadcasting sector, where there is no obligation to issue a VAT...
17/03/2014Management of DC pension fundsThe CJEU has delivered its judgment in the Danish case of ATP PensionService A/S , whic...
14/03/2014VAT Alert-CJEU Judgment in ATP releasedCJEU Judgment in ATP released The Court of Justice of the European Union’s (“CJEU”) decision in ATP Pension Services A/S (“ATP”) was released o...
10/03/2014Supreme Court allows taxpayer’s appealThe Supreme Court has allowed the Taxpayer's appeal in the case of Secret Hotels2 Limited ....
03/03/2014The Court of Appeal has dismissed an appealThe Court of Appeal has dismissed an appeal by Esporta Limited against the Upper T...
24/02/2014Cost sharing groups: Infringement caseThe European Commission has announced that it is referring Luxembourg to the CJEU over its implemen...
17/02/2014Booking fee is VAT exempt “payment processing”The First-tier Tribunal has agreed with Way Ahead Group (WAG) that certain charges made to cus...
10/02/2014No VAT on vouchers given awayWeekly VAT News
03/02/2014HMRC guidance for tour operators following CJEUHMRC has published guidance setting out HMRC's position in the wake of the CJEU's decisions in the infr...
27/01/2014Reed Employment’s “Unjust enrichment” appealThe Court of Appeal has unanimously dismissed an appeal by Reed Employment Limited ...
20/01/2014Travel Agents: Holiday discounts fundedThe CJEU has decided against the taxpayer in the German case of Ibero Tou...
13/01/2014Domestic time limit sidesteppedThe First-tier Tribunal recently released its decision in the Iveco ca...
20/12/2013CJEU judgment on golf club VAT exemption caseThe CJEU has issued its judgment in the UK case Bridport and West Dorset Golf Club Limited about whether the ...
16/12/2013New building for Wakefield CollegeWakefield College has succeeded in the most recent Tribunal decision relating to zero-...
09/12/2013“Dental plan” involved exempt suppliesThe First-tier Tribunal has allowed an appeal by DPAS Limited over the VAT treatment of ...
02/12/2013CJEU confirms that taxpayer cannot pickThe CJEU has followed the A-G's opinion in the Polish case of MDDP Sp. z ...
25/11/2013VAT on fraudulent credit and debit cardThe CJEU has gone straight to judgment in the case of Dixons Retail plc . The case concerned...
18/11/2013Compound interest on VAT refundsFollowing the judgment of the CJEU in the case of Littlewoods Retail Ltd a...
11/11/2013Payments under contracts; Road fuel scaleThe CJEU has gone straight to judgment in the joined Romanian cases of Co...
04/11/2013Court of Appeal decides for HMRCThe Court of Appeal has delivered its decision in the case of The Rank Group PLC (R...
29/10/2013EU “standard” VAT return-European CommissionThe European Commission has published its proposal for changes to the VAT Directive to provide for a “standard” VAT return across t...
21/10/2013Partial Exemption: Court of Appeal hearingThe Court of Appeal has deferred its hearing of the Volkswagen Financial ...
14/10/2013VAT adjustment cannot pass down supply chainThe CJEU has decided that the Dutch tax authority cannot collect VAT arising on an "upstream" ...
07/10/2013Grattan – output tax on agent commissionsThe First-tier Tribunal has released its decision in the case of Grattan PLC about claims for adjustments to the ...
30/09/2013Tour Operators: CJEU decides infringementThe CJEU has followed the A-G’s Opinion and decided against the European Commission...




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