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No input VAT deduction for VAT not in fact charged
In Zipvit Ltd v HMRC (Case C-156/20), the Court of Justice of the European Union ("CJEU") has held that, where a contract for services provides for VAT …
Notification of Uncertain Tax Treatment - our response to the Consultation
In March 2020 Her Majesty’s Revenue and Customs (“HMRC”) released a consultation document (the "ConDoc") regarding a new proposal to bring forward …
Mixed-use FinTech services not covered by the Investment Management Exemption
In BlackRock Investment Management (UK) Ltd v HMRC (C-231/19), the Court of Justice of the European Union (the "CJEU") held that management services …
Place of Supply AG Opinion
Advocate General Hogan has delivered his opinion in Wellcome Trust Ltd (C-459/19), setting out his view that a "taxable person" who receives services …
Zipvit: Supreme Court refers questions to Europe
The Supreme Court has made a referral to the Court of Justice of the European Union (the "CJEU") of questions concerning the availability of input VAT …
Post-Brexit Customs Regime
With a Brexit deal still out of reach, the UK government has introduced the Taxation (Cross-border Trade) Act 2018 setting out the customs regime for …
Disclosure of VAT and Indirect Tax Avoidance Schemes
New disclosure obligations in relation to VAT and all indirect taxes were introduced with effect from 1 January 2018. The disclosure obligation will …
Supreme Court denies compound interest in taxpayer's claim against HMRC
In Littlewoods Ltd and others v HMRC [2017] UKSC 17, the Supreme Court delivered a controversial decision allowing HMRC's appeal, which means that …
VAT and defined benefit schemes: taxing times ahead
It is more than three years since the European Court ("CJEU") rulings in Wheels and PPG, in which the CJEU found that (a) the supply of investment …
Taxation of Restitution Interest Payments
The UK Government has introduced a new 45% tax charge on awards of restitution interest paid by HMRC to companies in relation to claims for tax paid …
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